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Registration number: 09273809

Bochym Estate Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Bochym Estate Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Bochym Estate Limited

(Registration number: 09273809)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 187,989 | 228,861
Current assets |  |  |
Debtors | 5 | 1,290 | -
Cash at bank and in hand |  | 71 | 19
|  | 1,361 | 19
Creditors: Amounts falling due within one year | 6 | (1,540,522) | (1,513,303)
Net current liabilities |  | (1,539,161) | (1,513,284)
Net liabilities |  | (1,351,172) | (1,284,423)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (1,351,272) | (1,284,523)
Shareholders' deficit |  | (1,351,172) | (1,284,423)

For the financial year ending 31 October 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 year 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 10 April 2026 and signed on its behalf by:

M Caton Director |  |

Bochym Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
Bochym Manor
Cury Cross Lanes
Helston
Cornwall
TR12 7AZ

These financial statements were authorised for issue by the Board on 10 April 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis on the assumption that the directors will continue to support the company insofar as they will not draw upon their loan accounts to the detriment of the company's other creditors.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of property and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Bochym Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Government grants

Government grants are recognised at fair value when there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Grants related to the purchase of assets are treated as deferred income and allocated to the income statement over the useful lives of the related assets while grants related to expenses are treated as other income in the income statement.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
The deferred tax asset that is not recognised in the accounts is £219,902 (2024: £212,829).

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.

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
Leasehold property improvements | Straight line over the life of the lease
Plant and machinery | 25% reducing balance
Motor vehicles | 25% reducing balance

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Bochym Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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 year was 2 (2024 - 2).

4 | Tangible assets

| Long leasehold land and buildings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 1,136,336 | 29,267 | 14,893 | 1,180,496
Additions | 10,138 | 2,263 | - | 12,401
At 31 October 2025 | 1,146,474 | 31,530 | 14,893 | 1,192,897
Depreciation
At 1 November 2024 | 914,157 | 23,421 | 14,057 | 951,635
Charge for the year | 51,036 | 2,027 | 210 | 53,273
At 31 October 2025 | 965,193 | 25,448 | 14,267 | 1,004,908
Carrying amount
At 31 October 2025 | 181,281 | 6,082 | 626 | 187,989
At 31 October 2024 | 222,179 | 5,846 | 836 | 228,861

5 | Debtors

| 2025 £ | 2024 £
Prepayments | 1,290 | -
| 1,290 | -

Bochym Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Amounts due to related parties | 7 | 1,536,122 | 1,508,959
Accruals |  | 4,400 | 4,344
|  | 1,540,522 | 1,513,303

7 | Related party transactions

Key management personnel

Other transactions with directors

During the year the directors maintained a loan with the company. The loan is interest free and repayable on demand. At the balance sheet date the amount due to the directors was £1,536,122 (2024: £1,508,959).