REGISTERED NUMBER: 00382314 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 November 2025

for

Bovisand Lodge Estate Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

750,087

753,266

CURRENT ASSETS

Stocks

447,230

383,348

Debtors

5

6,299

12,261

Cash at bank and in hand

505,083

419,630

958,612

815,239

CREDITORS

Amounts falling due within one year

6

108,528

71,913

NET CURRENT ASSETS

850,084

743,326

TOTAL ASSETS LESS CURRENT LIABILITIES

1,600,171

1,496,592

PROVISIONS FOR LIABILITIES

15,609

13,966

NET ASSETS

1,584,562

1,482,626

CAPITAL AND RESERVES

Called up share capital

3,400

3,400

Capital redemption reserve

9,100

9,100

Retained earnings

1,572,062

1,470,126

SHAREHOLDERS' FUNDS

1,584,562

1,482,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

T J Hart - Director

Mrs R Hart - Director

1.	STATUTORY INFORMATION

Bovisand Lodge Estate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00382314

Registered office:

Bovisand Lodge

Bovisand

Plymouth

Devon

PL9 0AA

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Sewerage and electrical

-

10% on cost

The depreciation policy of Freehold Buildings is 1% on cost less carrying value per annum. It is the view of the Directors that as the residual carrying value exceeds cost again in this accounting year, no depreciation is chargeable.

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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

687,006

557,128

1,244,134

Additions

-

8,250

8,250

At 30 November 2025

687,006

565,378

1,252,384

DEPRECIATION

At 1 December 2024

-

490,868

490,868

Charge for year

-

11,429

11,429

At 30 November 2025

-

502,297

502,297

NET BOOK VALUE

At 30 November 2025

687,006

63,081

750,087

At 30 November 2024

687,006

66,260

753,266

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

706

4,216

Other debtors

5,593

8,045

6,299

12,261

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

71,241

36,322

Other creditors

37,287

35,591

108,528

71,913