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Registered Number: 03271328
England and Wales
Abridged Accounts
for the year ended 31 October 2025
for
BOSWELL & SON LIMITED

Boswell & Son Limited Contents Page For the year ended 31 October 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 03271328 Boswell & Son Limited Balance Sheet As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 375,816 |  | 330,320
|  | 375,816 |  | 330,320
Current assets |  |  |
Stocks |  | 15,218 |  | 13,116
Debtors |  | 215,080 |  | 194,446
Cash at bank and in hand |  | 482,337 |  | 423,265
|  | 712,635 |  | 630,827
Creditors: amount falling due within one year |  | (411,781) |  | (345,884)
Net current assets |  | 300,854 |  | 284,943
Total assets less current liabilities |  | 676,670 |  | 615,263
Creditors: amount falling due after more than one year |  | (21,708) |  | (5,833)
Provisions for liabilities |  | (36,586) |  | (23,346)
Net assets |  | 618,376 |  | 586,084
Capital and reserves |  |  |
Called up share capital | 6 | 600 |  | 600
Profit and loss account |  | 617,776 |  | 585,484
Shareholders' funds |  | 618,376 |  | 586,084
For the year ended 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 May 2026 and were signed on its behalf by:
------------------------------- Robert BOSWELL Director
1

Boswell & Son Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Boswell & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 03271328, registration address 67 High Street, Sawston, Cambridge, CB22 3BG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises shop takings and amounts invoiced during the year, net of Value Added Tax. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings | 2% SL
Plant and machinery etc | 25% RB
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 48 (2024 : 50).
3. | Indebtedness Included in Creditors are HP liabilities totalling £67,380 secured on the fixed assets to which the liability relates.
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 106,250 |  | 106,250
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 106,250 |  | 106,250
Amortisation
At 01 November 2024 | 106,250 |  | 106,250
Charge for year | - |  | -
On disposals | - |  | -
At 31 October 2025 | 106,250 |  | 106,250
Net book values
At 31 October 2025 | - |  | -
At 31 October 2024 | - |  | -
5. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 373,245 |  | 339,673 |  | 712,918
Additions | - |  | 135,151 |  | 135,151
Disposals | - |  | (89,898) |  | (89,898)
At 31 October 2025 | 373,245 |  | 384,926 |  | 758,171
Depreciation
At 01 November 2024 | 136,314 |  | 246,284 |  | 382,598
Charge for year | 7,465 |  | 43,378 |  | 50,843
On disposals | - |  | (51,086) |  | (51,086)
At 31 October 2025 | 143,779 |  | 238,576 |  | 382,355
Net book values
Closing balance as at 31 October 2025 | 229,466 |  | 146,350 |  | 375,816
Opening balance as at 01 November 2024 | 236,931 |  | 93,389 |  | 330,320
6. | Share Capital Authorised 500 Ordinary shares of £1.00 each 100 Ordinary B shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
500 Ordinary shares of £1.00 each | 500 |  | 500
100 Ordinary B shares of £1.00 each | 100 |  | 100
| 600 |  | 600
7. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Philip Boswell Limited | (20,000) |  | (20,000) |  | (228,447) |  | (207,780)
The company is controlled by the same party as Philip Boswell Limited (PBL). During the year the company occupied premises owned by PBL for which the company was charged £20,000 for rent and property maintenance (2024: £20,000).
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