BOUK (Chipping Norton) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10192823 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BOUK (CHIPPING NORTON) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Calder

Miss S J Hunt

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

Standgates Farm

Strood Green

Kirdford

Billinghurst

RH14 0LH

REGISTERED NUMBER:

10192823 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

13,823

12,257

CURRENT ASSETS

Stocks

21,129

15,906

Debtors

5

89,409

87,650

Cash at bank

32,781

24,099

143,319

127,655

CREDITORS

Amounts falling due within one year

6

75,170

62,340

NET CURRENT ASSETS

68,149

65,315

TOTAL ASSETS LESS CURRENT
LIABILITIES

81,972

77,572

CREDITORS

Amounts falling due after more than one
year

7

(10,738

)

(20,732

)

PROVISIONS FOR LIABILITIES

(3,098

)

(2,329

)

NET ASSETS

68,136

54,511

CAPITAL AND RESERVES

Called up share capital

9

220

Retained earnings

67,916

54,291

SHAREHOLDERS' FUNDS

68,136

54,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr A M Calder - Director

1.	STATUTORY INFORMATION

BOUK (Chipping Norton) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

29,291

2,033

31,324

Additions

5,214

-

5,214

At 31 March 2025

34,505

2,033

36,538

DEPRECIATION

At 1 April 2024

17,558

1,509

19,067

Charge for year

3,390

258

3,648

At 31 March 2025

20,948

1,767

22,715

NET BOOK VALUE

At 31 March 2025

13,557

266

13,823

At 31 March 2024

11,733

524

12,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

5,418

6,521

Amounts owed by group undertakings

81,357

78,661

Other debtors

1,043

Prepayments

1,591

1,425

89,409

87,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

10,000

Trade creditors

6,680

6,012

Tax

7,079

6,793

Social security and other taxes

5,967

4,734

Net wages

21,451

17,128

VAT

19,454

13,930

Other creditors

1,834

1,163

Accrued expenses

2,705

2,580

75,170

62,340

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

10,738

20,000

Bank loans - 2-5 years

-

732

10,738

20,732

8.	LEASING AGREEMENTS

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number

Class:

Nominal
Value

31.03.25

31.03.24

£

100

Ordinary

£1

100

40

Ordinary A

£1

40

Ordinary B

£1

40

Ordinary C

£1

40

220

10.	RELATED PARTY DISCLOSURES

The company loaned £2,696 (2024 : £22,696) in the year to its parent company Burnt Orange (UK) Ltd. The amount owed by them at the year end was £81,357 (2024 : £78,661).