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Registered number: 11331381 BOARDWALK ESTATE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
BOARDWALK ESTATE LTD
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
BOARDWALK ESTATE LTD REGISTERED NUMBER:11331381
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 77 |  | 77
Current assets |  |  |  |  |
Cash at bank and in hand |  | 171 |  | 10,389 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 5 | (63,041) |  | (65,106) |
Net current liabilities |  |  | (62,870) |  | (54,717)
Net liabilities |  |  | (62,793) |  | (54,640)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | (62,795) |  | (54,642)
|  |  | (62,793) |  | (54,640)
The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.
D Habib
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
BOARDWALK ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Boardwalk Estate is a limited liability company registered in England and Wales. its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, (Entrance via Davies Street), London, W1J 3NB. The principal activity of the company during the period was that of director services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the Shareholder that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 2
BOARDWALK ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Basic financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2025 | 77
| At 30 April 2026 | 77
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 60,161 | 61,946
| Accruals and deferred income | 2,880 | 3,160
|  | 63,041 | 65,106
Page 3
BOARDWALK ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2025 - 2) Ordinary shares of £1 each | 2 | 2
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