IRIS Accounts Production v26.1.0.640 13547376 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 0 0 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13547376 2024-12-31 13547376 2025-12-31 13547376 2025-01-01 2025-12-31 13547376 2023-12-31 13547376 2024-01-01 2024-12-31 13547376 2024-12-31 13547376 ns15:EnglandWales 2025-01-01 2025-12-31 13547376 ns14:PoundSterling 2025-01-01 2025-12-31 13547376 ns10:Director1 2025-01-01 2025-12-31 13547376 ns10:Director2 2025-01-01 2025-12-31 13547376 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13547376 ns10:SmallEntities 2025-01-01 2025-12-31 13547376 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13547376 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13547376 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13547376 ns10:FullAccounts 2025-01-01 2025-12-31 13547376 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 13547376 ns10:RegisteredOffice 2025-01-01 2025-12-31 13547376 ns5:CurrentFinancialInstruments 2025-12-31 13547376 ns5:CurrentFinancialInstruments 2024-12-31 13547376 ns5:Non-currentFinancialInstruments 2025-12-31 13547376 ns5:Non-currentFinancialInstruments 2024-12-31 13547376 ns5:ShareCapital 2025-12-31 13547376 ns5:ShareCapital 2024-12-31 13547376 ns5:RevaluationReserve 2025-12-31 13547376 ns5:RevaluationReserve 2024-12-31 13547376 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 13547376 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13547376 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 13547376 ns5:LandBuildings 2024-12-31 13547376 ns5:LandBuildings 2025-01-01 2025-12-31 13547376 ns5:LandBuildings 2025-12-31 13547376 ns5:LandBuildings 2024-12-31 13547376 ns5:CostValuation 2024-12-31 13547376 ns5:Subsidiary1 2025-01-01 2025-12-31 13547376 1 ns5:Subsidiary1 2025-01-01 2025-12-31 13547376 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 13547376 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13547376 ns5:Secured 2025-12-31 13547376 ns5:Secured 2024-12-31 13547376 ns5:DeferredTaxation 2024-12-31 13547376 ns5:DeferredTaxation 2025-12-31 13547376 ns10:OrdinaryShareClass1 2025-12-31 13547376 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13547376 ns5:RevaluationReserve 2024-12-31 13547376 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 13547376 ns10:Director1 1 2024-12-31 13547376 ns10:Director1 1 2023-12-31 13547376 ns10:Director1 1 2025-01-01 2025-12-31 13547376 ns10:Director1 1 2024-01-01 2024-12-31 13547376 ns10:Director1 1 2025-12-31 13547376 ns10:Director1 1 2024-12-31 13547376 2 ns10:Director2 2024-12-31 13547376 2 ns10:Director2 2023-12-31 13547376 2 ns10:Director2 2025-01-01 2025-12-31 13547376 2 ns10:Director2 2024-01-01 2024-12-31 13547376 2 ns10:Director2 2025-12-31 13547376 2 ns10:Director2 2024-12-31

REGISTERED NUMBER: 13547376 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BOSS HOLDINGS (LEICESTER) LIMITED |

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BOSS HOLDINGS (LEICESTER) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Miss N Ashfaq

| Mr V Rayarel

| REGISTERED OFFICE: | Granville Hall

| Granville Road

| Leicester

| Leicestershire

| LE1 7RU

| REGISTERED NUMBER: | 13547376 (England and Wales)

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,529,053 |  | 1,536,773 |  |

Investments | 5 | 100 |  | 100 |  |

1,529,153 |  | 1,536,873 |  |

CURRENT ASSETS

Debtors | 6 | 69 |  | 9,136 |  |

Cash at bank | 13,039 |  | 16,997 |  |

13,108 |  | 26,133 |  |

CREDITORS

Amounts falling due within one year | 7 | 355,819 |  | 77,577 |  |

NET CURRENT LIABILITIES | (342,711 | ) | (51,444 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,186,442 |  | 1,485,429 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (87,387 | ) | (509,837 | ) |

PROVISIONS FOR LIABILITIES | 10 | (61,015 | ) | (61,015 | ) |

NET ASSETS | 1,038,040 |  | 914,577 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 200 |  | 200 |  |

Revaluation reserve | 12 | 188,640 |  | 199,521 |  |

Retained earnings | 12 | 849,200 |  | 714,856 |  |

SHAREHOLDERS' FUNDS | 1,038,040 |  | 914,577 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

BALANCE SHEET - continued

31 DECEMBER 2025

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Miss N Ashfaq - Director

Mr V Rayarel - Director

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Boss Holdings (Leicester) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Boss Holdings (Leicester) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The revenue generated relates to the rental of the freehold property and this is recognised over the period to which it relates.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost of buildings

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST OR VALUATION

| At 1 January 2025 | 1,598,748 |  |

| Additions | 24,750 |  |

| At 31 December 2025 | 1,623,498 |  |

| DEPRECIATION

| At 1 January 2025 | 61,975 |  |

| Charge for year | 32,470 |  |

| At 31 December 2025 | 94,445 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,529,053 |  |

| At 31 December 2024 | 1,536,773 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 375,000 (2024 - £ 375,000 ) which is not depreciated.

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Freehold

| property

£ |

| Valuation in 2022 | 1,500,000 |  |

| Cost | 123,498 |  |

1,623,498 |  |

| If the freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,255,939 |  | 1,255,939 |  |

| Aggregate depreciation | 88,476 |  | 63,357 |  |

| Value of land in freehold land and buildings | 375,000 |  | 375,000 |  |

| The freehold property was valued on an open market basis on 31 October 2022 by PG Tew FRICS of Peter Tew and Company .

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 100 |  |

| At 31 December 2024 | 100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| VPAC Packaging Leicester Limited

| Registered office: Granville Hall, Granville Road, Leicester, LE1 7RU

| Nature of business: Packaging company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 9,136 |  |

| Other debtors | 69 |  | - |  |

69 |  | 9,136 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 30,000 |  | 30,000 |  |

| Amounts owed to group undertakings | 201,099 |  | - |  |

| Taxation and social security | 37,155 |  | 20,883 |  |

| Other creditors | 87,565 |  | 26,694 |  |

355,819 |  | 77,577 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 87,387 |  | 509,837 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years

| by instalment | - |  | 389,837 |  |

- |  | 389,837 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 117,387 |  | 539,837 |  |

| The bank loan is secured against the asset to which it relates.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Taxation on revaluation | 61,015 |  | 61,015 |  |

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 61,015 |  |

| Movement |

| Balance at 31 December 2025 | 61,015 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

12. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 714,856 |  | 199,521 |  | 914,377 |  |

| Profit for the year | 277,463 |  | 277,463 |  |

| Dividends | (154,000 | ) | (154,000 | ) |

| Transfer to P & L account | - |  | (10,881 | ) | (10,881 | ) |

| Revaluation in the year | 10,881 |  | - |  | 10,881 |  |

| At 31 December 2025 | 849,200 |  | 188,640 |  | 1,037,840 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Miss N Ashfaq

| Balance outstanding at start of year | - |  | 27,365 |  |

| Amounts advanced | - |  | 92,853 |  |

| Amounts repaid | - |  | (120,218 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

BOSS HOLDINGS (LEICESTER) LIMITED (REGISTERED NUMBER: 13547376)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mr V Rayarel

| Balance outstanding at start of year | - |  | 799 |  |

| Amounts advanced | - |  | 409 |  |

| Amounts repaid | - |  | (1,208 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The loan was repaid in full on the 31 December 2024.

14. | RELATED PARTY DISCLOSURES

| At 31 December 2025 the company owed £85,345 (2024: £24,573) to the directors.