1 June 2024 false Taxfiler 2024.6 08544424 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08544424 2024-05-31 08544424 2024-06-01 2025-05-31 08544424 business:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 08544424 business:FilletedAccounts 2024-06-01 2025-05-31 08544424 2025-05-31 08544424 business:Director1 2024-06-01 2025-05-31 08544424 business:Director2 2024-06-01 2025-05-31 08544424 business:RegisteredOffice 2024-06-01 2025-05-31 08544424 2024-05-31 08544424 core:WithinOneYear 2025-05-31 08544424 core:WithinOneYear 2024-05-31 08544424 core:AfterOneYear 2025-05-31 08544424 core:AfterOneYear 2024-05-31 08544424 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 08544424 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 08544424 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 08544424 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 08544424 core:PreviouslyStatedAmount 2025-05-31 08544424 core:PreviouslyStatedAmount 2024-05-31 08544424 business:SmallEntities 2024-06-01 2025-05-31 08544424 countries:EnglandWales 2024-06-01 2025-05-31 08544424 core:PlantMachinery 2024-06-01 2025-05-31 08544424 core:FurnitureFittings 2024-05-31 08544424 core:ComputerEquipment 2024-05-31 08544424 core:FurnitureFittings 2025-05-31 08544424 core:ComputerEquipment 2025-05-31 08544424 core:AdditionsToInvestments 2025-05-31 08544424 core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 08544424 core:DisposalsRepaymentsInvestments 2025-05-31 08544424 business:OrdinaryShareClass1 2024-06-01 2025-05-31 08544424 business:OrdinaryShareClass1 2023-06-01 2024-05-31 08544424 business:Director1 1 2024-06-01 2025-05-31 08544424 business:Director1 1 2024-05-31 08544424 business:Director1 1 2025-05-31 08544424 2023-06-01 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08544424 (England and Wales)
Bonitas Management Limited Unaudited accounts for the year ended 31 May 2025
Bonitas Management Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bonitas Management Limited Company Information for the year ended 31 May 2025
Directors
Mrs Nicola Sue Rosenthal Mr Anthony Michael Rosenthal
Company Number
08544424 (England and Wales)
Registered Office
AJP BUSINESS CENTRE 152-154 COLES GREEN ROAD LONDON NW2 7HD
Accountants
Jacobs & Company 152 Coles Green Road London NW2 7HD
- 3 -
Bonitas Management Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
78
78
Investments
5
355,870
140,579
355,948
140,657
Current assets
Inventories
6
34,509
33,472
Debtors
7
128,891
119,098
Cash at bank and in hand
84,145
249,268
247,545
401,838
Creditors: amounts falling due within one year
8
(19,525)
(19,728)
Net current assets
228,020
382,110
Total assets less current liabilities
583,968
522,767
Creditors: amounts falling due after more than one year
9
(7,740)
(18,333)
Provisions for liabilities
Deferred tax
(13,000)
-
Net assets
563,228
504,434
Capital and reserves
Called up share capital
10
100
100
Profit and loss account
563,128
504,334
Shareholders' funds
563,228
504,434
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by
Mr Anthony Michael Rosenthal Director Company Registration No. 08544424
- 4 -
Bonitas Management Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Bonitas Management Limited is a private company, limited by shares, registered in England and Wales, registration number 08544424. The registered office is AJP BUSINESS CENTRE, 152-154 COLES GREEN ROAD, LONDON, NW2 7HD.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line basis
Investments
Investments in listed shares and other securities are included at fair value, with changes in fair value recognised in the profit and loss account. Derivative financial instruments are measured at fair value through profit or loss. Gains and losses arising from changes in fair value are recognised in profit or loss.
Inventories
Inventories of trading securities are valued at lower of cost and net realisable value.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Bonitas Management Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
1,175
12,266
13,441
At 31 May 2025
1,175
12,266
13,441
Depreciation
At 1 June 2024
1,175
12,188
13,363
At 31 May 2025
1,175
12,188
13,363
Net book value
At 31 May 2025
-
78
78
At 31 May 2024
-
78
78
5
Investments
Other investments
£
Valuation at 1 June 2024
140,579
Additions
163,840
Fair value adjustments
57,099
Disposals
(5,648)
Valuation at 31 May 2025
355,870
6
Inventories
2025
2024
£
£
Finished goods
34,509
33,472
34,509
33,472
Inventories comprise listed securities held as stock.
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
128,891
119,098
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
Taxes and social security
3,155
4,358
Accruals
6,370
5,370
19,525
19,728
- 6 -
Bonitas Management Limited Notes to the Accounts for the year ended 31 May 2025
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
7,740
18,333
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mrs Nicola Sue Rosenthal
Loan @ 2.25% interest with no fixed date of repayment
84,075
44,815
-
128,890
84,075
44,815
-
128,890
The loan was repaid in full after the year end.
12
Transactions with related parties
Dividends of £1,000 (2023:£ 2,000) were declared and paid in the year.
13
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -