BOS Taurus Diceworks Limited 11029435 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is manufacture and development of games. Digita Accounts Production Advanced 6.30.9574.0 true 11029435 2024-11-01 2025-10-31 11029435 2025-10-31 11029435 bus:OrdinaryShareClass1 2025-10-31 11029435 bus:OrdinaryShareClass2 2025-10-31 11029435 bus:OrdinaryShareClass3 2025-10-31 11029435 core:RetainedEarningsAccumulatedLosses 2025-10-31 11029435 core:ShareCapital 2025-10-31 11029435 core:CurrentFinancialInstruments 2025-10-31 11029435 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 11029435 bus:SmallEntities 2024-11-01 2025-10-31 11029435 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 11029435 bus:FilletedAccounts 2024-11-01 2025-10-31 11029435 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11029435 bus:RegisteredOffice 2024-11-01 2025-10-31 11029435 bus:Director1 2024-11-01 2025-10-31 11029435 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 11029435 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 11029435 bus:OrdinaryShareClass3 2024-11-01 2025-10-31 11029435 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11029435 countries:EnglandWales 2024-11-01 2025-10-31 11029435 2023-11-01 2024-10-31 11029435 2024-10-31 11029435 bus:OrdinaryShareClass1 2024-10-31 11029435 bus:OrdinaryShareClass2 2024-10-31 11029435 bus:OrdinaryShareClass3 2024-10-31 11029435 core:RetainedEarningsAccumulatedLosses 2024-10-31 11029435 core:ShareCapital 2024-10-31 11029435 core:CurrentFinancialInstruments 2024-10-31 11029435 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11029435

BOS Taurus Diceworks Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 October 2025

BOS Taurus Diceworks Limited

Contents

Abridged Statement of Financial Position | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

BOS Taurus Diceworks Limited

(Registration number: 11029435)
Abridged Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |  |  |
Debtors | 4 |  | 3 |  | 3
Cash at bank and in hand |  |  | 3,696 |  | 2,814
|  |  | 3,699 |  | 2,817
Creditors: Amounts falling due within one year |  |  | (2,242) |  | (1,194)
Total assets less current liabilities |  |  | 1,457 |  | 1,623
Accruals and deferred income |  |  | (714) |  | (690)
Net assets |  |  | 743 |  | 933
Capital and reserves |  |  |  |  |
Called up share capital | 5 | 3 |  | 3 |
Retained earnings |  | 740 |  | 930 |
Shareholders' funds |  |  | 743 |  | 933

BOS Taurus Diceworks Limited

(Registration number: 11029435)
Abridged Statement of Financial Position as at 31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Statement of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 2 July 2026 and signed on its behalf by:

......................................... Mr T Rawlings Director

BOS Taurus Diceworks Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dingle View
Max Mill Lane
Winscombe
North Somerset
BS25 1DS

These financial statements were authorised for issue by the Board on 2 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
The presentation currency is (£) sterling.

Basis of preparation

These abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current 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 taxable income.

BOS Taurus Diceworks Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.
Current and deferred tax assets and liabilities are not discounted.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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.

BOS Taurus Diceworks Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Debtors

| 2025 £ | 2024 £
Other debtors | 3 | 3
| 3 | 3

BOS Taurus Diceworks Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
A Ordinary of £0.03 each | 33 | 1 | 33 | 1
B Ordinary of £0.03 each | 33 | 1 | 33 | 1
C Ordinary of £0.03 each | 33 | 1 | 33 | 1
| 99 | 3 | 99 | 3