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Registration number: 09533936

Boomerang Nutrition Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Boomerang Nutrition Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Boomerang Nutrition Limited

(Registration number: 09533936)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 220 | 220
Tangible assets | 5 | 51,396 | 66,456
|  | 51,616 | 66,676
Current assets |  |  |
Stocks |  | 5,250 | 38,730
Debtors | 6 | 133,348 | 110,707
Cash at bank and in hand |  | 669,910 | 518,139
|  | 808,508 | 667,576
Creditors: Amounts falling due within one year | 7 | (303,956) | (247,511)
Net current assets |  | 504,552 | 420,065
Total assets less current liabilities |  | 556,168 | 486,741
Provisions for liabilities |  | (12,904) | (16,669)
Net assets |  | 543,264 | 470,072
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 543,164 | 469,972
Shareholders' funds |  | 543,264 | 470,072

Boomerang Nutrition Limited

(Registration number: 09533936)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Profit and Loss Account.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year 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.

Approved and authorised by the Board on 26 December 2025 and signed on its behalf by:

......................................... Mr P J Broadhead Director

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the supply of horse feed in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Government grants

Government grants are accounted for as revenue based grants under the accrual model in the period in which they are receivable.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% reducing balance basis
Plant & Machinery | 20% reducing balance basis
Motor Vehicles | 25% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for horse feed sold in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
Additions acquired separately | 220 | 220
At 30 April 2025 | 220 | 220
Amortisation
Carrying amount
At 30 April 2025 | 220 | 220
At 30 April 2024 | 220 | 220

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 25,797 | 15,720 | 61,310 | 102,827
Additions | - | 1,131 | - | 1,131
At 30 April 2025 | 25,797 | 16,851 | 61,310 | 103,958
Depreciation
At 1 May 2024 | 14,570 | 9,663 | 12,137 | 36,370
Charge for the year | 2,000 | 1,748 | 12,444 | 16,192
At 30 April 2025 | 16,570 | 11,411 | 24,581 | 52,562
Carrying amount
At 30 April 2025 | 9,227 | 5,440 | 36,729 | 51,396
At 30 April 2024 | 11,227 | 6,056 | 49,173 | 66,456

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 107,846 | 94,014
Prepayments | 2,838 | 5,967
Other debtors | 22,664 | 10,726
| 133,348 | 110,707

Boomerang Nutrition Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 13,442 | 13,983
Taxation and social security | 38,880 | 18,109
Other creditors | 251,634 | 215,419
| 303,956 | 247,511

8 | Related party transactions

Summary of transactions with other related parties

The director has a loan with the company. At the year end, the balance outstanding to the director was £249,220 (2024 - £210,655).