2024-02-01 2025-01-31 2025-01-31 false 10226469 Boston Digital Limited 2025-10-16 62012 false iso4217:GBP xbrli:pure 10226469 2024-01-31 10226469 2025-01-31 10226469 2024-02-01 2025-01-31 10226469 2023-01-31 10226469 2024-01-31 10226469 2023-02-01 2024-01-31 10226469 bus:SmallEntities 2024-02-01 2025-01-31 10226469 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 10226469 bus:AbridgedAccounts 2024-02-01 2025-01-31 10226469 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10226469 core:WithinOneYear 2025-01-31 10226469 core:AfterOneYear 2025-01-31 10226469 core:WithinOneYear 2024-01-31 10226469 core:AfterOneYear 2024-01-31 10226469 core:ShareCapital 2025-01-31 10226469 core:SharePremium 2025-01-31 10226469 core:RevaluationReserve 2025-01-31 10226469 core:OtherReservesSubtotal 2025-01-31 10226469 core:RetainedEarningsAccumulatedLosses 2025-01-31 10226469 core:ShareCapital 2024-01-31 10226469 core:SharePremium 2024-01-31 10226469 core:RevaluationReserve 2024-01-31 10226469 core:OtherReservesSubtotal 2024-01-31 10226469 core:RetainedEarningsAccumulatedLosses 2024-01-31 10226469 core:LandBuildings 2025-01-31 10226469 core:PlantMachinery 2025-01-31 10226469 core:Vehicles 2025-01-31 10226469 core:FurnitureFittings 2025-01-31 10226469 core:OfficeEquipment 2025-01-31 10226469 core:NetGoodwill 2025-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 10226469 core:ListedExchangeTraded 2025-01-31 10226469 core:UnlistedNon-exchangeTraded 2025-01-31 10226469 core:LandBuildings 2024-01-31 10226469 core:PlantMachinery 2024-01-31 10226469 core:Vehicles 2024-01-31 10226469 core:FurnitureFittings 2024-01-31 10226469 core:OfficeEquipment 2024-01-31 10226469 core:NetGoodwill 2024-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 10226469 core:ListedExchangeTraded 2024-01-31 10226469 core:UnlistedNon-exchangeTraded 2024-01-31 10226469 core:LandBuildings 2024-02-01 2025-01-31 10226469 core:PlantMachinery 2024-02-01 2025-01-31 10226469 core:Vehicles 2024-02-01 2025-01-31 10226469 core:FurnitureFittings 2024-02-01 2025-01-31 10226469 core:OfficeEquipment 2024-02-01 2025-01-31 10226469 core:NetGoodwill 2024-02-01 2025-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 10226469 core:ListedExchangeTraded 2024-02-01 2025-01-31 10226469 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 10226469 core:MoreThanFiveYears 2024-02-01 2025-01-31 10226469 core:Non-currentFinancialInstruments 2025-01-31 10226469 core:Non-currentFinancialInstruments 2024-01-31 10226469 dpl:CostSales 2024-02-01 2025-01-31 10226469 dpl:DistributionCosts 2024-02-01 2025-01-31 10226469 core:LandBuildings 2024-02-01 2025-01-31 10226469 core:PlantMachinery 2024-02-01 2025-01-31 10226469 core:Vehicles 2024-02-01 2025-01-31 10226469 core:FurnitureFittings 2024-02-01 2025-01-31 10226469 core:OfficeEquipment 2024-02-01 2025-01-31 10226469 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 10226469 core:NetGoodwill 2024-02-01 2025-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 10226469 dpl:GroupUndertakings 2024-02-01 2025-01-31 10226469 dpl:ParticipatingInterests 2024-02-01 2025-01-31 10226469 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 10226469 core:ListedExchangeTraded 2024-02-01 2025-01-31 10226469 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 10226469 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 10226469 dpl:CostSales 2023-02-01 2024-01-31 10226469 dpl:DistributionCosts 2023-02-01 2024-01-31 10226469 core:LandBuildings 2023-02-01 2024-01-31 10226469 core:PlantMachinery 2023-02-01 2024-01-31 10226469 core:Vehicles 2023-02-01 2024-01-31 10226469 core:FurnitureFittings 2023-02-01 2024-01-31 10226469 core:OfficeEquipment 2023-02-01 2024-01-31 10226469 dpl:AdministrativeExpenses 2023-02-01 2024-01-31 10226469 core:NetGoodwill 2023-02-01 2024-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2023-02-01 2024-01-31 10226469 dpl:GroupUndertakings 2023-02-01 2024-01-31 10226469 dpl:ParticipatingInterests 2023-02-01 2024-01-31 10226469 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 10226469 core:ListedExchangeTraded 2023-02-01 2024-01-31 10226469 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 10226469 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 10226469 core:NetGoodwill 2025-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 10226469 core:LandBuildings 2025-01-31 10226469 core:PlantMachinery 2025-01-31 10226469 core:Vehicles 2025-01-31 10226469 core:FurnitureFittings 2025-01-31 10226469 core:OfficeEquipment 2025-01-31 10226469 core:AfterOneYear 2025-01-31 10226469 core:WithinOneYear 2025-01-31 10226469 core:ListedExchangeTraded 2025-01-31 10226469 core:UnlistedNon-exchangeTraded 2025-01-31 10226469 core:ShareCapital 2025-01-31 10226469 core:SharePremium 2025-01-31 10226469 core:RevaluationReserve 2025-01-31 10226469 core:OtherReservesSubtotal 2025-01-31 10226469 core:RetainedEarningsAccumulatedLosses 2025-01-31 10226469 core:NetGoodwill 2024-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 10226469 core:LandBuildings 2024-01-31 10226469 core:PlantMachinery 2024-01-31 10226469 core:Vehicles 2024-01-31 10226469 core:FurnitureFittings 2024-01-31 10226469 core:OfficeEquipment 2024-01-31 10226469 core:AfterOneYear 2024-01-31 10226469 core:WithinOneYear 2024-01-31 10226469 core:ListedExchangeTraded 2024-01-31 10226469 core:UnlistedNon-exchangeTraded 2024-01-31 10226469 core:ShareCapital 2024-01-31 10226469 core:SharePremium 2024-01-31 10226469 core:RevaluationReserve 2024-01-31 10226469 core:OtherReservesSubtotal 2024-01-31 10226469 core:RetainedEarningsAccumulatedLosses 2024-01-31 10226469 core:NetGoodwill 2023-01-31 10226469 core:IntangibleAssetsOtherThanGoodwill 2023-01-31 10226469 core:LandBuildings 2023-01-31 10226469 core:PlantMachinery 2023-01-31 10226469 core:Vehicles 2023-01-31 10226469 core:FurnitureFittings 2023-01-31 10226469 core:OfficeEquipment 2023-01-31 10226469 core:AfterOneYear 2023-01-31 10226469 core:WithinOneYear 2023-01-31 10226469 core:ListedExchangeTraded 2023-01-31 10226469 core:UnlistedNon-exchangeTraded 2023-01-31 10226469 core:ShareCapital 2023-01-31 10226469 core:SharePremium 2023-01-31 10226469 core:RevaluationReserve 2023-01-31 10226469 core:OtherReservesSubtotal 2023-01-31 10226469 core:RetainedEarningsAccumulatedLosses 2023-01-31 10226469 core:AfterOneYear 2024-02-01 2025-01-31 10226469 core:WithinOneYear 2024-02-01 2025-01-31 10226469 core:Non-currentFinancialInstruments core:CostValuation 2024-02-01 2025-01-31 10226469 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-01 2025-01-31 10226469 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-01 2025-01-31 10226469 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-01 2025-01-31 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2025-01-31 10226469 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 10226469 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 10226469 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 10226469 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 10226469 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 10226469 core:Non-currentFinancialInstruments core:CostValuation 2024-01-31 10226469 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-31 10226469 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 10226469 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-31 10226469 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Boston Digital Limited

Registered Number
10226469
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

Boston Digital Limited
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | Jason Bullock
| Neil Penny
| Christopher Pont

Registered Address | Office 6 25 St. Andrews Street
| Hertford
| SG14 1HZ

Registered Number | 10226469 (England and Wales)

Boston Digital Limited
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 58,585 |  |  |  | 76,625
|  |  |  | 58,585 |  |  |  | 76,625
Current assets |  |  |  |  |  |  |  |
Debtors |  | 427,058 |  |  |  | 438,019 |  |
Cash at bank and on hand |  | 27,119 |  |  |  | 21,573 |  |
|  | 454,177 |  |  |  | 459,592 |  |
Creditors amounts falling due within one year |  | (334,925) |  |  |  | (336,556) |  |
Net current assets (liabilities) |  |  |  | 119,252 |  |  |  | 123,036
Total assets less current liabilities |  |  |  | 177,837 |  |  |  | 199,661
Creditors amounts falling due after one year |  |  |  | (63,691) |  |  |  | (82,359)
Provisions for liabilities |  |  |  | (14,646) |  |  |  | (484)
Net assets |  |  |  | 99,500 |  |  |  | 116,818
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 53 |  |  |  | 53
Other reserves |  |  |  | 50 |  |  |  | 50
Profit and loss account |  |  |  | 99,397 |  |  |  | 116,715
Shareholders' funds |  |  |  | 99,500 |  |  |  | 116,818

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2025, and are signed on its behalf by:
Jason Bullock Director Registered Company No. 10226469

Boston Digital Limited
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost.

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | - |  | 5
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Financial instruments
--- | ---
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 February 24 | 87,652
| Additions | 1,923
| At 31 January 25 | 89,575
| Depreciation and impairment
| At 01 February 24 | 11,026
| Charge for year | 19,964
| At 31 January 25 | 30,990
| Net book value
| At 31 January 25 | 58,585
| At 31 January 24 | 76,625

4. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 68,192 |  | 73,331

5. | Operating lease commitments
--- | ---
| At 31 January 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £6,419 (2024 – £17,423)

6. | Controlling party
--- | ---
| The ultimate controlling party is J Bullock.