Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09391581 Mr D K Moon Mr D K Moon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09391581 2024-12-31 09391581 2025-12-31 09391581 2025-01-01 2025-12-31 09391581 frs-core:ShareCapital 2025-12-31 09391581 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09391581 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09391581 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09391581 frs-bus:SmallEntities 2025-01-01 2025-12-31 09391581 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09391581 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09391581 frs-core:CostValuation 2024-12-31 09391581 frs-core:CostValuation 2025-12-31 09391581 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09391581 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09391581 frs-bus:Director1 2025-01-01 2025-12-31 09391581 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 09391581 frs-countries:EnglandWales 2025-01-01 2025-12-31 09391581 2023-12-31 09391581 2024-12-31 09391581 2024-01-01 2024-12-31 09391581 frs-core:ShareCapital 2024-12-31 09391581 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09391581
Boleyn Containers Leasing Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Saul Fairholm Limited
Chartered Accountants
12 Tentercroft Street
Lincoln
Lincolnshire
LN5 7DB
Boleyn Containers Leasing Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Boleyn Containers Leasing Services Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Director | Mr D K Moon
Secretary | Mr D K Moon
Company Number | 09391581
Registered Office | 12 Tentercroft Street
| Lincoln
| Lincolnshire
| LN5 7DB
Accountants | Saul Fairholm Limited
| Chartered Accountants
| 12 Tentercroft Street
| Lincoln
| Lincolnshire
| LN5 7DB

Page 1
Page 2
Boleyn Containers Leasing Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09391581

| 2025 | 2024
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Investments | 4 |  | 2,026,855 |  | 2,026,855
|  |  | 2,026,855 |  | 2,026,855
Creditors: Amounts Falling Due Within One Year | 5 | (380,912 ) |  | (380,912 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (380,912 ) |  | (380,912 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,645,943 |  | 1,645,943
NET ASSETS |  |  | 1,645,943 |  | 1,645,943
CAPITAL AND RESERVES
Called up share capital | 6 |  | 152 |  | 152
Profit and Loss Account |  |  | 1,645,791 |  | 1,645,791
SHAREHOLDERS' FUNDS |  |  | 1,645,943 |  | 1,645,943

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 30 April 2026 and were signed on its behalf by:

Mr D K Moon Director
30/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Boleyn Containers Leasing Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Boleyn Containers Leasing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09391581 . The registered office is 12 Tentercroft Street, Lincoln, Lincolnshire, LN5 7DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Statement of Compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
2.2. Turnover
Turnover represents the fair value of the consideration received or receivable for renting and leasing of containers, net of discounts and sales taxes.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
2.4. Group accounts not prepared
The company is exempt from the obligation to prepare and deliver group accounts as it qualifies as small as set out in section 383 of the Companies Act 2006, and the parent and the group are considered eligible for the exemption as determined by reference to sections 384 and 399(2A) of the Act.
2.5. Other accounting policies
Finance income and costs policy
Dividends are accounted for on a received basis.
Business Combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Trade debtors
...CONTINUED
Page 3
Page 4
Boleyn Containers Leasing Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Other accounting policies - continued
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments

| Subsidiaries
--- | ---
| $
Cost or Valuation
As at 1 January 2025 | 2,026,855
As at 31 December 2025 | 2,026,855
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 2,026,855
As at 1 January 2025 | 2,026,855

Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered Office | Holding | Proportion of voting rights and shares held
|  |  | 2025 2024
Subsidiary undertakings |  |  |
Tankspan Leasing Limited | 12 Tentercroft Street, Lincoln, England, LN5 7DB | Ordinary | 100% 100%

Subsidiary undertakings
Tankspan Leasing Limited
...CONTINUED
Page 4
Page 5
Boleyn Containers Leasing Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Investments - continued
The principal activity of Tankspan Leasing Limited is leasing of containers.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Other creditors | 380,912 |  | 380,912

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Allotted, Called up and fully paid | 152 |  | 152

7. Related Party Transactions
Summary of transactions with other related parties
There is a loan outstanding with another related party.
Loans from related parties

| Other related parties | Total
2025 | US $ | US $
At start of period | 369,925 | 369,925
At end of period | 369,925 | 369,925
| Other related parties | Total
2024 | US $ | US $
At start of period | 369,925 | 369,925
At end of period | 369,925 | 369,925

Page 5