Bohemiaroasts Limited - Filleted accounts

Registered number

11869642

Bohemiaroasts Limited

Filleted Accounts

31 March 2025

Bohemiaroasts Limited
Registered number:		11869642
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		21,250			21,250

Current assets
Debtors	4	26,315			27,760
Cash at bank and in hand		1,666			4,611
		27,981			32,371

Creditors: amounts falling due within one year	5	(74,617)			(74,148)

Net current liabilities			(46,636)			(41,777)

Net liabilities			(25,386)			(20,527)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(25,486)			(20,627)

Shareholders' funds			(25,386)			(20,527)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Larman
Director
Approved by the board on 4 December 2025

Bohemiaroasts Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Going Concern Disclosure
	The directors have not identified any material uncertainities related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Computer Equipment	over 3 years
	Plant and equipment	over 3 years
	Office Equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		4		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				26,431
	At 31 March 2025				26,431

	Depreciation
	At 1 April 2024				5,181
	At 31 March 2025				5,181

	Net book value
	At 31 March 2025				21,250
	At 31 March 2024				21,250


4	Debtors		2025		2024
£				£

	Trade debtors		631		2,100
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		25,660		25,660
	Other debtors		24		-
			26,315		27,760


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		670		652
	Taxation and social security costs		420		464
	Other creditors		73,527		73,032
			74,617		74,148


6	Other information

	Bohemiaroasts Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Building 18, Gateway 1000
	Whittle Way, Arlington Business Park
	Stevenage
	Hertfordshire
	SG1 2FP