IRIS Accounts Production v26.1.10.61 11544895 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11544895 2024-12-31 11544895 2025-12-31 11544895 2025-01-01 2025-12-31 11544895 2023-12-31 11544895 2024-01-01 2024-12-31 11544895 2024-12-31 11544895 ns15:EnglandWales 2025-01-01 2025-12-31 11544895 ns14:PoundSterling 2025-01-01 2025-12-31 11544895 ns10:Director1 2025-01-01 2025-12-31 11544895 ns10:Director2 2025-01-01 2025-12-31 11544895 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11544895 ns10:SmallEntities 2025-01-01 2025-12-31 11544895 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11544895 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11544895 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11544895 ns10:FullAccounts 2025-01-01 2025-12-31 11544895 1 2025-01-01 2025-12-31 11544895 ns10:RegisteredOffice 2025-01-01 2025-12-31 11544895 ns5:CurrentFinancialInstruments 2025-12-31 11544895 ns5:CurrentFinancialInstruments 2024-12-31 11544895 ns5:Non-currentFinancialInstruments 2025-12-31 11544895 ns5:Non-currentFinancialInstruments 2024-12-31 11544895 ns5:ShareCapital 2025-12-31 11544895 ns5:ShareCapital 2024-12-31 11544895 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11544895 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 11544895 ns5:NetGoodwill 2025-01-01 2025-12-31 11544895 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11544895 ns5:PlantMachinery 2025-01-01 2025-12-31 11544895 ns5:FurnitureFittings 2025-01-01 2025-12-31 11544895 ns5:ComputerEquipment 2025-01-01 2025-12-31 11544895 ns5:NetGoodwill 2024-12-31 11544895 ns5:NetGoodwill 2025-12-31 11544895 ns5:NetGoodwill 2024-12-31 11544895 ns5:LandBuildings 2024-12-31 11544895 ns5:PlantMachinery 2024-12-31 11544895 ns5:FurnitureFittings 2024-12-31 11544895 ns5:ComputerEquipment 2024-12-31 11544895 ns5:LandBuildings 2025-01-01 2025-12-31 11544895 ns5:LandBuildings 2025-12-31 11544895 ns5:PlantMachinery 2025-12-31 11544895 ns5:FurnitureFittings 2025-12-31 11544895 ns5:ComputerEquipment 2025-12-31 11544895 ns5:LandBuildings 2024-12-31 11544895 ns5:PlantMachinery 2024-12-31 11544895 ns5:FurnitureFittings 2024-12-31 11544895 ns5:ComputerEquipment 2024-12-31 11544895 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 11544895 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-01-01 2025-12-31 11544895 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 11544895 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 11544895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 11544895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 11544895 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-12-31 11544895 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-12-31 11544895 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 11544895 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 11544895 ns5:Secured 2025-12-31 11544895 ns5:Secured 2024-12-31 11544895 ns5:DeferredTaxation 2024-12-31 11544895 ns5:DeferredTaxation 2025-12-31

REGISTERED NUMBER: 11544895 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BOSWELL PARK HOMES LIMITED

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

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 |

| BOSWELL PARK HOMES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | H J Boswell

| Mrs M J Boswell

| REGISTERED OFFICE: | C/O Galloways Accounting

| The Mill Building

| 31-35 Chatsworth Road

| Worthing

| West Sussex

| BN11 1LY

| REGISTERED NUMBER: | 11544895 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 71,500 |  | 77,000 |  |

Tangible assets | 5 | 170,204 |  | 193,495 |  |

241,704 |  | 270,495 |  |

CURRENT ASSETS

Stocks | 6 | 209,496 |  | 98,027 |  |

Debtors | 7 | 8,448 |  | 20,843 |  |

Cash at bank | 119,539 |  | 43,141 |  |

337,483 |  | 162,011 |  |

CREDITORS

Amounts falling due within one year | 8 | 231,189 |  | 168,167 |  |

NET CURRENT ASSETS/(LIABILITIES) | 106,294 |  | (6,156 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 347,998 |  | 264,339 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (28,893 | ) | (33,573 | ) |

PROVISIONS FOR LIABILITIES | 11 | (10,690 | ) | (19,888 | ) |

NET ASSETS | 308,415 |  | 210,878 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 308,413 |  | 210,876 |  |

SHAREHOLDERS' FUNDS | 308,415 |  | 210,878 |  |

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.

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

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 8 June 2026 and were signed on its behalf by:

H J Boswell - Director

Mrs M J Boswell - Director

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Boswell Park Homes 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.

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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

| Hire purchase and leasing commitments

| 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.

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 110,000 |  |

| AMORTISATION

| At 1 January 2025 | 33,000 |  |

| Amortisation for year | 5,500 |  |

| At 31 December 2025 | 38,500 |  |

| NET BOOK VALUE

| At 31 December 2025 | 71,500 |  |

| At 31 December 2024 | 77,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 113,943 |  | 76,305 |  | 62,019 |  | 300 |  | 252,567 |  |

| Additions | - |  | - |  | 707 |  | - |  | 707 |  |

| Disposals | - |  | (28,423 | ) | - |  | - |  | (28,423 | ) |

| At 31 December 2025 | 113,943 |  | 47,882 |  | 62,726 |  | 300 |  | 224,851 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 21,500 |  | 37,272 |  | 300 |  | 59,072 |  |

| Charge for year | - |  | 8,633 |  | 3,723 |  | - |  | 12,356 |  |

| Eliminated on disposal | - |  | (16,781 | ) | - |  | - |  | (16,781 | ) |

| At 31 December 2025 | - |  | 13,352 |  | 40,995 |  | 300 |  | 54,647 |  |

| NET BOOK VALUE

| At 31 December 2025 | 113,943 |  | 34,530 |  | 21,731 |  | - |  | 170,204 |  |

| At 31 December 2024 | 113,943 |  | 54,805 |  | 24,747 |  | - |  | 193,495 |  |

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 January 2025 | 75,600 |  |

| Disposals | (28,423 | ) |

| At 31 December 2025 | 47,177 |  |

| DEPRECIATION

| At 1 January 2025 | 20,969 |  |

| Charge for year | 8,598 |  |

| Eliminated on disposal | (16,781 | ) |

| At 31 December 2025 | 12,786 |  |

| NET BOOK VALUE

| At 31 December 2025 | 34,391 |  |

| At 31 December 2024 | 54,631 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stock of lodges for resale | 209,496 |  | 98,027 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 7,267 |  | 17,331 |  |

| Amounts owed by group undertakings | 823 |  | 3,512 |  |

| Accrued income | 128 |  | - |  |

| Prepayments | 230 |  | - |  |

8,448 |  | 20,843 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 783 |  | 783 |  |

| Hire purchase contracts | 5,195 |  | 13,391 |  |

| Trade creditors | 634 |  | - |  |

| Rents received in advance | 45,668 |  | 52,961 |  |

| Credit card control | 2,116 |  | 2,221 |  |

| Sales deposits held | 50,000 |  | 10,000 |  |

| Amounts owed to group undertakings | 78,929 |  | 51,849 |  |

| Tax | 28,831 |  | 17,885 |  |

| Other creditors | - |  | 11,500 |  |

| Directors' current accounts | 10,327 |  | 690 |  |

| Accrued expenses | 8,706 |  | 6,887 |  |

231,189 |  | 168,167 |  |

BOSWELL PARK HOMES LIMITED (REGISTERED NUMBER: 11544895) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 783 |  | - |  |

| Bank loans - 2-5 years | 2,024 |  | 3,591 |  |

| Hire purchase contracts | 26,086 |  | 29,982 |  |

28,893 |  | 33,573 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 3,590 |  | 4,374 |  |

| The Bounce Back Loan taken is in some part guaranteed by H M Government

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Deferred tax brought forward | 19,888 |  | 10,818 |  |

| Deferred tax provision in year | (9,198 | ) | 9,070 |  |

10,690 |  | 19,888 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 19,888 |  |

| Accelerated Capital Allowances | (9,198 | ) |

| Balance at 31 December 2025 | 10,690 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, Mr H Boswell increased his loan to the company. As at 31 December 2025, the company owed him £10,327 (2024: £690). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

13. | RELATED PARTY DISCLOSURES

| During the year the company paid rent to the directors of £32,000 for the land the site occupies (2024: £38,911).

14. | ULTIMATE CONTROLLING PARTY

| As there is no majority shareholder the company is controlled by the board.