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Registration number: 15478441

Boofuls Holdings Limited
Unaudited Filleted Financial Statements
for the Period from 20 February 2024 to 30 November 2024

Boofuls Holdings Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 5

Boofuls Holdings Limited

(Registration number: 15478441)
Statement of Financial Position as at 30 November 2024

| Note | 2024 £
Fixed assets |  |
Investments | 4 | 1,000
Current assets |  |
Debtors | 5 | 397,022
Creditors: Amounts falling due within one year | 6 | (397,022)
Net current assets/(liabilities) |  | -
Net assets |  | 1,000
Capital and reserves |  |
Called up share capital |  | 1,000
Shareholders' funds |  | 1,000

For the financial period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 30 November 2025 and signed on its behalf by:

Mrs L Tamlyn Director

Boofuls Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 20 February 2024 to 30 November 2024

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
47 Boutport Street
Barnstaple
Devon
EX31 1SQ

Principal activity

The principal activity of the company is is that of a holding company.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Group accounts not prepared

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. .

Boofuls Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 20 February 2024 to 30 November 2024 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4 | Investments

| 2024 £
Investments in subsidiaries | 1,000

Boofuls Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 20 February 2024 to 30 November 2024 (continued)

4 | Investments (continued)

Subsidiaries | £
Cost or valuation
Additions | 1,000
Provision
Carrying amount
At 30 November 2024 | 1,000

5 | Debtors

| 2024 £
Other debtors | 397,022
| 397,022

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £
Due within one year |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 397,022

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

8 | Related party transactions

Transactions with directors

2024 | At 20 February 2024 £ | Advances to director £ | At 30 November 2024 £
The Directors | - | 397,022 | 397,022

Boofuls Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 20 February 2024 to 30 November 2024 (continued)

8 | Related party transactions (continued)

Interest is charged at HMRC's official rate on overdrawn balances.