REGISTERED NUMBER: 07618856 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BOSON CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Ostroumov

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

07618856 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Investments

4

230,265

58,294

CURRENT ASSETS

Debtors

5

255,988

158,122

Cash at bank

129

13,339

256,117

171,461

CREDITORS

Amounts falling due within one year

6

1,734,455

1,167,262

NET CURRENT LIABILITIES

(1,478,338

)

(995,801

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,248,073

)

(937,507

)

CREDITORS

Amounts falling due after more than one year

7

13,818

16,161

NET LIABILITIES

(1,261,891

)

(953,668

)

CAPITAL AND RESERVES

Called up share capital

8

1,559

1,559

Share premium

9

140,963

140,963

Revaluation reserve

9

(372,924

)

(446,717

)

Retained earnings

9

(1,031,489

)

(649,473

)

SHAREHOLDERS' FUNDS

(1,261,891

)

(953,668

)

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

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

The director acknowledges his 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.

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 director and authorised for issue on 28 May 2026 and were signed by:

Mr M Ostroumov - Director

1.	STATUTORY INFORMATION

Boson Capital Ltd 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.

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.

Turnover

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

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.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern disclosure

The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

$

COST OR VALUATION

At 1 September 2024

58,294

Additions

98,179

Revaluations

73,792

At 31 August 2025

230,265

NET BOOK VALUE

At 31 August 2025

230,265

At 31 August 2024

58,294

Cost or valuation at 31 August 2025 is represented by:

Unlisted

investments

$

Valuation in 2024

(225,137

)

Valuation in 2025

73,792

Cost

381,610

230,265

The value of $230,265 is made up of 10% investment in Value Chain Lab Ltd.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

$

$

Trade debtors

159,079

61,339

R&D tax credit

96,909

96,783

255,988

158,122

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

$

$

Bank loans and overdrafts

1,477

1,535

Trade creditors

928,158

987,491

Amounts owed to group undertakings

63,303

27,619

Social security and other taxes

947

688

Net wages

2,164

-

Director's current account

735,975

147,498

Accruals and deferred income

2,431

2,431

1,734,455

1,167,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

$

$

Bank loans > 1 year

10,415

12,758

Other creditors

3,403

3,403

13,818

16,161

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

$

$

1,003

Ordinary Shares

o1.55

4

1,559

1,559

9.

RESERVES

Retained

Share

Revaluation

earnings

premium

reserve

Totals

$

$

$

$

At 1 September 2024

(649,473

)

140,963

(446,717

)

(955,227

)

Deficit for the year

(308,224

)

(308,224

)

Revaluation reserve

(73,792

)

-

73,793

1

At 31 August 2025

(1,031,489

)

140,963

(372,924

)

(1,263,450

)

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the company director Mr M Ostroumov $735,976 (2024 - $147,498). This loan is unsecured, interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.