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Registered number: 03033821
BOSA Contracts Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Director Mr R Snow
Company Number 03033821
Registered Office 61 Wassand Street
Hull
East Yorkshire
HU3 4AL
Accountants 360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Bankers Barclays Bank Plc
1 Churchill Place
Leicester
Leicestershire
LE87 2BB
Page 1
Page 2
Abridged Balance Sheet
Registered number: 03033821
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,139 56,243
45,139 56,243
CURRENT ASSETS
Stocks 1,733 1,575
Debtors 184,099 78,548
Cash at bank and in hand 135,183 84,532
321,015 164,655
Creditors: Amounts Falling Due Within One Year (166,636 ) (51,144 )
NET CURRENT ASSETS (LIABILITIES) 154,379 113,511
TOTAL ASSETS LESS CURRENT LIABILITIES 199,518 169,754
NET ASSETS 199,518 169,754
CAPITAL AND RESERVES
Called up share capital 5 10,000 10,000
Other reserves 15,000 15,000
Profit and Loss Account 174,518 144,754
SHAREHOLDERS' FUNDS 199,518 169,754
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R Snow
Director
1st June 2026
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
BOSA Contracts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03033821 . The registered office is 61 Wassand Street, Hull, East Yorkshire, HU3 4AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 15% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 10)
12 10
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 153,993
Additions 2,015
As at 31 March 2026 156,008
Depreciation
As at 1 April 2025 97,750
Provided during the period 13,119
As at 31 March 2026 110,869
Net Book Value
As at 31 March 2026 45,139
As at 1 April 2025 56,243
5. Share Capital
2026 2025
Allotted, called up and fully paid £ £
6,000 Ordinary A shares of £ 1.00 each 6,000 6,000
3,000 Ordinary B shares of £ 1.00 each 3,000 3,000
1,000 Ordinary C shares of £ 1.00 each 1,000 1,000
10,000 10,000
6. Ultimate Parent Undertaking and Controlling Party
In the opinion of the director, the ultimate parent company is BOSA Holdings Ltd, a company registered in England 
and Wales.
In the opinion of the director, Mr R Snow is the ultimate controlling party.
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