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Registration number: 15679831

Boysons Premium Ltd
(formerly Boysons's Sausages Kent UBM Ltd)
Unaudited Filleted Financial Statements
for the Period from 25 April 2024 to 30 April 2025

Boysons Premium Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Boysons Premium Ltd

Company Information

Directors | Mr M Stojanovic Mr SP Stojanovic

Registered office | Petersuiew Piggery Highcross Road Southfleet Gravesend DA13 9PH

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Boysons Premium Ltd

(Registration number: 15679831)
Balance Sheet as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Intangible assets | 4 | 16,333
Tangible assets | 5 | 34,214
|  | 50,547
Current assets |  |
Stocks | 6 | 4,500
Debtors | 7 | 11,791
Cash at bank and in hand |  | 2,747
|  | 19,038
Creditors: Amounts falling due within one year | 8 | (61,939)
Net current liabilities |  | (42,901)
Total assets less current liabilities |  | 7,646
Creditors: Amounts falling due after more than one year | 8 | (12,043)
Net liabilities |  | (4,397)
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | (4,497)
Shareholders' deficit |  | (4,397)

For the financial period ending 30 April 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 period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 February 2026 and signed on its behalf by:

......................................... Mr M Stojanovic Director

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as Boysons's Sausages Kent UBM Ltd.

The address of its registered office is:
Petersuiew Piggery Highcross Road
Southfleet
Gravesend
DA13 9PH
England

These financial statements were authorised for issue by the Board on 12 February 2026.

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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company's balance sheet shows an insolvent position at the balance sheet date. The directors have arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly they consider that the company is a going concern and the financial statements have been prepared on this basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 20% straight line
Furniture, fittings and equipment | 33.33% straight line
Motor Vehicles | 10% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

Trade creditors

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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 20,000 | 20,000
At 30 April 2025 | 20,000 | 20,000
Amortisation
Amortisation charge | 3,667 | 3,667
At 30 April 2025 | 3,667 | 3,667
Carrying amount
At 30 April 2025 | 16,333 | 16,333

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
Additions | 1,732 | 23,395 | 11,788 | 36,915
At 30 April 2025 | 1,732 | 23,395 | 11,788 | 36,915
Depreciation
Charge for the period | 173 | 615 | 1,913 | 2,701
At 30 April 2025 | 173 | 615 | 1,913 | 2,701
Carrying amount
At 30 April 2025 | 1,559 | 22,780 | 9,875 | 34,214

6 | Stocks

| 2025 £
Other inventories | 4,500

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

7 | Debtors

Current | 2025 £
Trade debtors | 7,479
Other debtors | 4,312
| 11,791

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 9 | 3,555
Trade creditors |  | 23,306
Accruals and deferred income |  | 2,000
Other creditors |  | 33,078
|  | 61,939

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 9 | 12,043

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Hire purchase contracts | 12,043

Current loans and borrowings

| 2025 £
Hire purchase contracts | 3,555

Hire purchase contracts are secured on the assets concerned.

Boysons Premium Ltd

Notes to the Unaudited Financial Statements for the Period from 25 April 2024 to 30 April 2025

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £5,400.