Boden Construction Limited

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	3	100	100
Creditors: Amounts falling due within one year	4	(6,953)	(6,953)
Total assets less current liabilities		(6,853)	(6,853)
Provisions for liabilities		-	-
Net liabilities		(6,853)	(6,853)
Capital and reserves
Called up share capital	5	100	100
Profit and loss account		(6,953)	(6,953)
Shareholders' deficit		(6,853)	(6,853)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

......................................... Mr A Beagley Director

Company Registration Number: 08329915

Boden Construction Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 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:
Unit B1 Woodside Court
Roundswell Business Park
Barnstaple
Devon
EX31 3TJ

These financial statements were authorised for issue by the Board on 11 December 2025.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', including section 1A and the Companies Act 2006. There are no material departures.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The functional currency of Boden Construction Limited is considered to be pounds sterling because it is the currency of the primary economic environment in which the company operates.

Going concern

As part of the company’s business strategy the directors have chosen to focus on the development of the parent company and reduce the activity of Boden Construction, as a result the company has had no activity in the year with minimal activity in the previous year. The directors intend to keep the company active and use the company for specific contracts if required. The company has net liabilities at the year end of £6,853 (2024: net liabilities of £6,853). The group have confirmed that amounts owed to group will not be recalled in preference to amounts owed to third party creditors. In conclusion, it is appropriate for the accounts to be prepared on a going concern basis.

Boden Construction Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
 

3

Debtors

	2025 £	2024 £
Other debtors	100	100
	100	100

4

Creditors

	2025 £	2024 £
Due within one year
Amounts due to group undertakings	4,851	4,851
Accruals	2,102	2,102
	6,953	6,953

Boden Construction Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

5	Share capital

Allotted, called up and not fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

6	Parent and ultimate parent undertaking

The company's immediate parent is Boden Group Facilities Limited, incorporated in England and Wales. The address of the registered office is the same as that of Boden Construction Limited which is detailed in Note 1. The ultimate parent company is Boden Holdings Limited. This is the smallest and largest group in which the company's results are consolidated. The address of the registered office is the same as Boden Construction Limited as detailed in Note 1.