REGISTERED NUMBER: 08206639 (England and Wales)

BOSTON WEST (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

M R Grant

Mrs D Grant

REGISTERED OFFICE:

5 Resolution Close

Endeavour Park

Boston

Lincolnshire

PE21 7TT

REGISTERED NUMBER:

08206639 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

5 Resolution Close

Endeavour Park

Boston

Lincolnshire

PE21 7TT

FIXED ASSETS

Investments

4

467,730

484,035

Investment property

5

165,000

347,131

632,730

831,166

CURRENT ASSETS

Debtors

6

9,373

3,878

Cash at bank

417,505

348,048

426,878

351,926

CREDITORS

Amounts falling due within one year

7

954,581

1,126,228

NET CURRENT LIABILITIES

(527,703

)

(774,302

)

TOTAL ASSETS LESS CURRENT LIABILITIES

105,027

56,864

CAPITAL AND RESERVES

Called up share capital

8

19

19

Capital redemption reserve

9

1

1

Fair value reserve

9

17,257

27,545

Retained earnings

9

87,750

29,299

SHAREHOLDERS' FUNDS

105,027

56,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

M R Grant - Director

1.	STATUTORY INFORMATION

Boston West (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal place of business is Rupple House, 10 Cold Overton Road, Langham, Oakham, Rutland, LE15 7JG.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Investments

Investments are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 6 April 2024

484,035

Additions

187,161

Disposals

(202,836

)

Revaluations

(630

)

At 5 April 2025

467,730

NET BOOK VALUE

At 5 April 2025

467,730

At 5 April 2024

484,035

Cost or valuation at 5 April 2025 is represented by:

Other

investments

£

Valuation in 2025

467,730

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

442,628

448,489

Fixed asset investments were valued on an open market basis on 5 April 2025 by the investment managers .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

347,131

Disposals

(182,131

)

At 5 April 2025

165,000

NET BOOK VALUE

At 5 April 2025

165,000

At 5 April 2024

347,131

The directors believe that the fair value of the investment property at 5 April 2025 has not changed.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,174

2,975

Other debtors

199

903

9,373

3,878

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

954,581

1,126,228

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

625

Ordinary A

£0.01

6

6

1,250

Ordinary B

£0.01

13

13

19

19

9.

RESERVES

Capital

Fair

Retained

redemption

value

earnings

reserve

reserve

Totals

£

£

£

£

At 6 April 2024

29,299

1

27,545

56,845

Profit for the year

48,007

-

-

48,007

Transfer

10,444

-

(10,288

)

156

At 5 April 2025

87,750

1

17,257

105,008