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Reports Dated : 04/12/2025 | Registered Number: 10884634
England and Wales
BORBOSTON LIMITED
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

BORBOSTON LIMITED Contents Page For the year ended 30 June 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BORBOSTON LIMITED Accountants' Report For the year ended 30 June 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SINGLETREE ACCOUNTANTS 30 June 2025 .................................................... SINGLETREE ACCOUNTANTS 10-12 LUMINA WAY RAINBOW HOUSE LONDON ENFIELD EN1 1FS 04 December 2025 1

Registered Number: 10884634 BORBOSTON LIMITED Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 5,295 |  | 6,823
|  | 5,295 |  | 6,823
Current assets |  |  |
Cash at bank and in hand |  | 6,298 |  | 13,894
Creditors: amount falling due within one year |  | (1,946) |  | (7,050)
Net current assets |  | 4,352 |  | 6,844
Total assets less current liabilities |  | 9,647 |  | 13,667
Creditors: amount falling due after more than one year |  | (7,694) |  | -
Net assets |  | 1,953 |  | 13,667
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 1,853 |  | 13,567
Shareholders' funds |  | 1,953 |  | 13,667
For the year ended 30 June 2025 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 year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 04 December 2025 and were signed on its behalf by:
------------------------------- MUSTAFA RECBER Director
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BORBOSTON LIMITED Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information BORBOSTON LIMITED is a private company, limited by shares, domiciled in UKEngland and Wales, registration number 10884634,registration address 3 CENTRAL HOUSE, HIGH STREET, ESSEX, DOVERCOURT, CO12 3PT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20 Reducing Balance
Plant and Machinery | 20 Reducing Balance
2. | Average number of employees Average number of employees during the year was 3 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 5,509 |  | 7,272 |  | 12,781
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 June 2025 | 5,509 |  | 7,272 |  | 12,781
Depreciation
At 01 July 2024 | 2,776 |  | 3,182 |  | 5,958
Charge for year | 710 |  | 818 |  | 1,528
On disposals | - |  | - |  | -
At 30 June 2025 | 3,486 |  | 4,000 |  | 7,486
Net book values
Closing balance as at 30 June 2025 | 2,023 |  | 3,272 |  | 5,295
Opening balance as at 01 July 2024 | 2,733 |  | 4,090 |  | 6,823
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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