Company registration number 03499752 (England and Wales)
BOSSE COMPUTERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JULY 2025
PAGES FOR FILING WITH REGISTRAR
BOSSE COMPUTERS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
BOSSE COMPUTERS LIMITED
BALANCE SHEET
AS AT
26 JULY 2025
26 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
21
8,848
Current assets
Stocks
584,466
1,043,969
Debtors
5
424,853
325,361
Cash at bank and in hand
1,414,836
1,739,058
2,424,155
3,108,388
Creditors: amounts falling due within one year
6
(993,653)
(1,756,990)
Net current assets
1,430,502
1,351,398
Net assets
1,430,523
1,360,246
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,430,521
1,360,244
Total equity
1,430,523
1,360,246

For the financial year ended 26 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
Miss Hui-Yu Tsai
Director
Company registration number 03499752 (England and Wales)
BOSSE COMPUTERS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 26 JULY 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 27 July 2023
2
1,258,404
1,258,406
Year ended 26 July 2024:
Profit and total comprehensive income
-
101,840
101,840
Balance at 26 July 2024
2
1,360,244
1,360,246
Year ended 26 July 2025:
Profit and total comprehensive income
-
70,277
70,277
Balance at 26 July 2025
2
1,430,521
1,430,523
BOSSE COMPUTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JULY 2025
- 3 -
1
Accounting policies
Company information

Bosse Computers Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wharfside Way, Trafford Park, Manchester, M17 1AN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% Staight Line
Plant and equipment
20% Staight Line
Fixtures and fittings
20% Staight Line
Motor vehicles
25% Staight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

BOSSE COMPUTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JULY 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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. A m ounts 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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BOSSE COMPUTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
BOSSE COMPUTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JULY 2025
- 6 -
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 27 July 2024
21,817
35,280
19,357
11,750
88,204
Disposals
(8,976)
-
0
-
0
(11,750)
(20,726)
At 26 July 2025
12,841
35,280
19,357
-
0
67,478
Depreciation and impairment
At 27 July 2024
12,985
35,277
19,345
11,749
79,356
Eliminated in respect of disposals
(150)
-
0
-
0
(11,749)
(11,899)
At 26 July 2025
12,835
35,277
19,345
-
0
67,457
Carrying amount
At 26 July 2025
6
3
12
-
0
21
At 26 July 2024
8,832
3
12
1
8,848
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
296,359
283,238
Other debtors
128,494
42,123
424,853
325,361
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
316,278
703,587
Corporation tax
22,107
31,863
Other taxation and social security
68,648
30,771
Other creditors
586,620
990,769
993,653
1,756,990
2025-07-26 2024-07-27 false false false 03 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Hui-Yu Christina Tsai Miss Hui-Yu Tsai 03499752 2024-07-27 2025-07-26 03499752 2025-07-26 03499752 2024-07-26 03499752 core:LeaseholdImprovements 2025-07-26 03499752 core:PlantMachinery 2025-07-26 03499752 core:FurnitureFittings 2025-07-26 03499752 core:MotorVehicles 2025-07-26 03499752 core:LeaseholdImprovements 2024-07-26 03499752 core:PlantMachinery 2024-07-26 03499752 core:FurnitureFittings 2024-07-26 03499752 core:MotorVehicles 2024-07-26 03499752 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-26 03499752 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-26 03499752 core:CurrentFinancialInstruments 2025-07-26 03499752 core:CurrentFinancialInstruments 2024-07-26 03499752 core:ShareCapital 2025-07-26 03499752 core:ShareCapital 2024-07-26 03499752 core:RetainedEarningsAccumulatedLosses 2025-07-26 03499752 core:RetainedEarningsAccumulatedLosses 2024-07-26 03499752 core:ShareCapital 2023-07-26 03499752 core:RetainedEarningsAccumulatedLosses 2023-07-26 03499752 bus:CompanySecretaryDirector1 2024-07-27 2025-07-26 03499752 core:RetainedEarningsAccumulatedLosses 2023-07-27 2024-07-26 03499752 2023-07-27 2024-07-26 03499752 core:RetainedEarningsAccumulatedLosses 2024-07-27 2025-07-26 03499752 core:LeaseholdImprovements 2024-07-27 2025-07-26 03499752 core:PlantMachinery 2024-07-27 2025-07-26 03499752 core:FurnitureFittings 2024-07-27 2025-07-26 03499752 core:MotorVehicles 2024-07-27 2025-07-26 03499752 core:LeaseholdImprovements 2024-07-26 03499752 core:PlantMachinery 2024-07-26 03499752 core:FurnitureFittings 2024-07-26 03499752 core:MotorVehicles 2024-07-26 03499752 2024-07-26 03499752 bus:PrivateLimitedCompanyLtd 2024-07-27 2025-07-26 03499752 bus:SmallCompaniesRegimeForAccounts 2024-07-27 2025-07-26 03499752 bus:FRS102 2024-07-27 2025-07-26 03499752 bus:AuditExemptWithAccountantsReport 2024-07-27 2025-07-26 03499752 bus:Director1 2024-07-27 2025-07-26 03499752 bus:CompanySecretary1 2024-07-27 2025-07-26 03499752 bus:FullAccounts 2024-07-27 2025-07-26 xbrli:pure xbrli:shares iso4217:GBP