Company No: 06031125 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	James Evans
	Claire Evans
	Daryl James Evans (Appointed 17 March 2025)
	Kathryn Claire Evans (Appointed 17 March 2025)

REGISTERED OFFICE	31 Boyce Crescent
	Old Farm Park
	Milton Keynes
	MK7 8PG
	United Kingdom

COMPANY NUMBER

06031125 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	190,470		122,566
		190,470		122,566
Current assets
Stocks	5	0		50,041
Debtors	6	265,922		172,113
Cash at bank and in hand	7	664,991		39,996
		930,913		262,150
Creditors: amounts falling due within one year	8	( 547,281)		( 122,699)
Net current assets		383,632		139,451
Total assets less current liabilities		574,102		262,017
Creditors: amounts falling due after more than one year	9	( 90,176)		0
Provision for liabilities	10, 11	( 41,966)		( 30,641)
Net assets		441,960		231,376
Capital and reserves
Called-up share capital	12	102		102
Capital redemption reserve		6		6
Profit and loss account		441,852		231,268
Total shareholders' funds		441,960		231,376

For the financial year ending 31 August 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Boston Design Consultants Limited (registered number: 06031125) were approved and authorised for issue by the Board of Directors on 28 May 2026. They were signed on its behalf by:

James Evans Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Boston Design Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 31 Boyce Crescent, Old Farm Park, Milton Keynes, MK7 8PG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial
liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to
equity instruments are debited direct to equity.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		1

4. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 September 2024	35,047		150,354		50,271		235,672
Additions	0		130,850		0		130,850
Disposals	0		( 30,533)		0		( 30,533)
At 31 August 2025	35,047		250,671		50,271		335,989
Accumulated depreciation
At 01 September 2024	28,503		45,221		39,382		113,106
Charge for the financial year	2,312		45,501		3,683		51,496
Disposals	0		( 19,083)		0		( 19,083)
At 31 August 2025	30,815		71,639		43,065		145,519
Net book value
At 31 August 2025	4,232		179,032		7,206		190,470
At 31 August 2024	6,544		105,133		10,889		122,566

5. Stocks

	2025		2024
	£		£
Stocks	0		50,041

6. Debtors

	2025		2024
	£		£
Trade debtors	261,752		138,446
Prepayments	4,109		2,312
VAT recoverable	0		31,355
Other debtors	61		0
	265,922		172,113

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	664,991		39,996

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	12,147		10,935
Amounts owed to directors	154,171		98,955
Accruals	265,602		3,371
Corporation tax	77,214		9,438
Other taxation and social security	15,933		0
Obligations under finance leases and hire purchase contracts	19,136		0
Other creditors	3,078		0
	547,281		122,699

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	90,176		0

There are no amounts included above in respect of which any security has been given by the small entity.

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	41,966		30,641

11. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 30,641)		( 32,995)
(Charged)/credited to the Profit and Loss Account	( 11,325)		2,354
At the end of financial year	( 41,966)		( 30,641)

12. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
102 Ordinary shares of £ 1.00 each	102		102