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Company Registration No. 10161377 (England and Wales)
Boi Holdings Limited Unaudited accounts for the year ended 31 July 2025
Boi Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Boi Holdings Limited Company Information for the year ended 31 July 2025
Director
SINGH GREWAL, Amarjit
Company Number
10161377 (England and Wales)
Registered Office
Boi House Haig Road, Parkgate Industrial Estate Knutsford Cheshire WA16 8DX England
Accountants
Your Cloud Accountant Limited The Keep Creech Castle Taunton Somerset TA1 2DX
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Boi Holdings Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
43,239
49,589
Current assets
Inventories
366,892
277,112
Debtors
5
239,886
204,760
Cash at bank and in hand
43,567
38,310
650,345
520,182
Creditors: amounts falling due within one year
6
(1,663,216)
(1,289,771)
Net current liabilities
(1,012,871)
(769,589)
Net liabilities
(969,632)
(720,000)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(969,732)
(720,100)
Shareholders' funds
(969,632)
(720,000)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 January 2026 and were signed on its behalf by
SINGH GREWAL, Amarjit Director Company Registration No. 10161377
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Boi Holdings Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Boi Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 10161377. The registered office is Boi House, Haig Road, Parkgate Industrial Estate, Knutsford, Cheshire, WA16 8DX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
50,478
37,987
88,465
Additions
-
1,281
1,281
At 31 July 2025
50,478
39,268
89,746
Depreciation
At 1 August 2024
25,381
13,495
38,876
Charge for the year
3,765
3,866
7,631
At 31 July 2025
29,146
17,361
46,507
Net book value
At 31 July 2025
21,332
21,907
43,239
At 31 July 2024
25,097
24,492
49,589
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Boi Holdings Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
197,393
130,277
Trade debtors
38,640
67,042
Accrued income and prepayments
3,853
2,900
239,886
200,219
Amounts falling due after more than one year
Trade debtors
-
4,541
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,346,128
977,584
Taxes and social security
11,125
2,665
Other creditors
305,402
303,590
Accruals
561
5,932
1,663,216
1,289,771
7
Average number of employees
During the year the average number of employees was 12 (2024: 11).
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