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Registered number: 13121650 FIRST BOSTON CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
FIRST BOSTON CAPITAL LIMITED REGISTERED NUMBER: 13121650 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,085 |  | 2,335
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 295,024 |  | 335,482 |
Cash at bank and in hand | 6 | 1,162,762 |  | 1,115,925 |
|  | 1,457,786 |  | 1,451,407 |
Creditors: amounts falling due within one year | 7 | (453,340) |  | (746,484) |
Net current assets |  |  | 1,004,446 |  | 704,923
Total assets less current liabilities |  |  | 1,009,531 |  | 707,258
Net assets |  |  | 1,009,531 |  | 707,258
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Profit and loss account |  |  | 1,009,530 |  | 707,257
|  |  | 1,009,531 |  | 707,258
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FIRST BOSTON CAPITAL LIMITED REGISTERED NUMBER: 13121650 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 period 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Belleli
Director
Date: 3 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
FIRST BOSTON CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
First Boston Capital Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, 73-81 Southwark Bridge Road, London, SE1 0NQ. The company's principal activity is that of management consultancy. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
FIRST BOSTON CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income 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.
| 2.7 | 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, on the following basis.
|  |  |  | 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 profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
FIRST BOSTON CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 3,069
| Additions | 3,926
| At 31 March 2025 | 6,995
| Depreciation |
| At 1 April 2024 | 734
| Charge for the period on owned assets | 1,176
| At 31 March 2025 | 1,910
| Net book value |
| At 31 March 2025 | 5,085
| At 31 March 2024 | 2,335
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 41,480 | 286,364
| Other debtors | 240,017 | 12,403
| Prepayments and accrued income | 13,527 | 36,715
|  | 295,024 | 335,482
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FIRST BOSTON CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,162,762 | 1,115,925
|  | 1,162,762 | 1,115,925
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 105,883 | 356,103
| Corporation tax | 100,017 | 96,071
| Other taxation and social security | 38 | -
| Other creditors | 240,388 | 289,155
| Accruals and deferred income | 7,014 | 5,155
|  | 453,340 | 746,484
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
9. | Related party transactions
| Included within other debtors due within one year is an amount of £240,017 (2024 - £12,236) due from a company under common control. Included within other creditors due within one year is an amount of £240,388 (2024 - £289,155) due to the director of the company. This amount is interest free and repayable upon demand.
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