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Registered number: 09946999 MICHAEL BOSCOE LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MICHAEL BOSCOE LIMITED COMPANY INFORMATION
Director | M. Boscoe
Registered number | 09946999
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
MICHAEL BOSCOE LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 5
MICHAEL BOSCOE LIMITED REGISTERED NUMBER: 09946999 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Tangible assets |  |  | 26,837 |  | 39,393
Current assets |  |  |  |  |
Debtors | 5 | 14,372 |  | 40,660 |
Bank and cash balances |  | 1,889,781 |  | 1,608,148 |
|  | 1,904,153 |  | 1,648,808 |
Creditors: amounts falling due within one year | 6 | (91,729) |  | (83,632) |
Net current assets |  |  | 1,812,424 |  | 1,565,176
Net assets |  |  | 1,839,261 |  | 1,604,569
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 1,839,260 |  | 1,604,568
Equity shareholder's funds |  |  | 1,839,261 |  | 1,604,569
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Director's Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 October 2025.
M. Boscoe
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
MICHAEL BOSCOE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Michael Boscoe Limited (registered number: 09946999), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company registered in England and Wales. There is no principal place of trading. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method. Page 2
MICHAEL BOSCOE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 3
MICHAEL BOSCOE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 59,090 | - | 59,090
| Additions | - | 2,457 | 2,457
| At 31 March 2025 | 59,090 | 2,457 | 61,547
| Depreciation |  |  |
| At 1 April 2024 | 19,697 | - | 19,697
| Charge for the year | 14,773 | 240 | 15,013
| At 31 March 2025 | 34,470 | 240 | 34,710
| Net book value |  |  |
| At 31 March 2025 | 24,620 | 2,217 | 26,837
| At 31 March 2024 | 39,393 | - | 39,393
Page 4
MICHAEL BOSCOE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 12,140 | 30,614
| Other debtors | 1,856 | 9,709
| Prepayments and accrued income | 376 | 337
|  | 14,372 | 40,660
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 82,582 | 77,680
| Other taxation and social security | 1,214 | 850
| Other creditors | 3,023 | -
| Accruals and deferred income | 4,910 | 5,102
|  | 91,729 | 83,632
7. | Related party transactions
| Included within other creditors are amounts due to key management personnel of the Company of £3,023 (2024: £7,993 debtor).
Page 5