COMPANY REGISTRATION NUMBER:
14242602
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Bohill Capital Partners Ltd |
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|
Filleted Unaudited Financial Statements |
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Bohill Capital Partners Ltd |
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Statement of Financial Position |
|
31 March 2025
Fixed assets
|
Investments |
5 |
|
531,400 |
204,020 |
|
|
|
|
|
Current assets
|
Cash at bank and in hand |
100 |
|
100 |
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
526,309 |
|
198,929 |
|
--------- |
|
--------- |
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Net current liabilities |
|
526,209 |
198,829 |
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|
--------- |
--------- |
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Total assets less current liabilities |
|
5,191 |
5,191 |
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|
------- |
------- |
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|
|
|
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Capital and reserves
|
Called up share capital |
|
100 |
100 |
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Profit and loss account |
|
5,091 |
5,091 |
|
|
------- |
------- |
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Shareholders funds |
|
5,191 |
5,191 |
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|
------- |
------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
15 December 2025
, and are signed on behalf of the board by:
Company registration number:
14242602
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Bohill Capital Partners Ltd |
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Notes to the Financial Statements |
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Year ended 31 March 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kent House, 14-17 Market Place, London, W1W 8AJ, United Kingdom.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4.
Employee numbers
The average number of persons employed by the company during the year, amounted to 1 (2024: 1).
5.
Investments
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Other investments other than loans |
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£ |
|
Cost |
|
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At 1 April 2024 |
204,020 |
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Additions |
327,380 |
|
--------- |
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At 31 March 2025 |
531,400 |
|
--------- |
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Impairment |
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At 1 April 2024 and 31 March 2025 |
– |
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--------- |
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Carrying amount |
|
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At 31 March 2025 |
531,400 |
|
--------- |
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At 31 March 2024 |
204,020 |
|
--------- |
|
|
6.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Corporation tax |
– |
1,243 |
|
Other creditors |
526,309 |
197,686 |
|
--------- |
--------- |
|
526,309 |
198,929 |
|
--------- |
--------- |
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7.
Related party transactions
At the year end, the company owed £526,309 (2024: £197,686) to a company related by common control.