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WILLIAM JAMES BOUGHEY LTD

Registered Number
13675189
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

WILLIAM JAMES BOUGHEY LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | BOUGHEY, William

Registered Address | 31-33 London Street
| Andover
| SP10 2NU

Registered Number | 13675189 (England and Wales)

WILLIAM JAMES BOUGHEY LTD
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 4,216 |  |  |  | 6,324
Tangible assets | 4 |  |  | 157,469 |  |  |  | 162,912
|  |  |  | 161,685 |  |  |  | 169,236
Current assets |  |  |  |  |  |  |  |
Debtors |  | 826 |  |  |  | 2,593 |  |
Cash at bank and on hand |  | 4,199 |  |  |  | 7,625 |  |
|  | 5,025 |  |  |  | 10,218 |  |
Creditors amounts falling due within one year | 5 | (118,161) |  |  |  | (159,382) |  |
Net current assets (liabilities) |  |  |  | (113,136) |  |  |  | (149,164)
Total assets less current liabilities |  |  |  | 48,549 |  |  |  | 20,072
Provisions for liabilities | 6 |  |  | - |  |  |  | (364)
Net assets |  |  |  | 48,549 |  |  |  | 19,708
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 48,548 |  |  |  | 19,707
Shareholders' funds |  |  |  | 48,549 |  |  |  | 19,708

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 June 2026, and are signed on its behalf by:
BOUGHEY, William Director Registered Company No. 13675189

WILLIAM JAMES BOUGHEY LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents rental income receivable relating to the period and is recognised on an accruals basis.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. Amortisation is provided on all intangible assets at rates to write off the cost of each asset over its expected useful life as follows: Other intangible assets 5 years straight line

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery - 25 years straight line Office equipment - 20% reducing balance

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 25
| Office Equipment | 20 |  | -

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. Amounts owed to W J Boughey at 31 October 2025 - £95,725

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 10,540 |  | 10,540
| At 31 October 25 | 10,540 |  | 10,540
| Amortisation and impairment
| At 01 November 24 | 4,216 |  | 4,216
| Charge for year | 2,108 |  | 2,108
| At 31 October 25 | 6,324 |  | 6,324
| Net book value
| At 31 October 25 | 4,216 |  | 4,216
| At 31 October 24 | 6,324 |  | 6,324

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 181,867 |  | 1,000 |  | 182,867
| Additions | 2,000 |  | - |  | 2,000
| At 31 October 25 | 183,867 |  | 1,000 |  | 184,867
| Depreciation and impairment
| At 01 November 24 | 19,495 |  | 460 |  | 19,955
| Charge for year | 7,308 |  | 135 |  | 7,443
| At 31 October 25 | 26,803 |  | 595 |  | 27,398
| Net book value
| At 31 October 25 | 157,064 |  | 405 |  | 157,469
| At 31 October 24 | 162,372 |  | 540 |  | 162,912

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,314 |  | 3,073
| Taxation and social security | 17,538 |  | 10,292
| Other creditors | 95,725 |  | 138,048
| Accrued liabilities and deferred income | 3,584 |  | 7,969
| Total | 118,161 |  | 159,382

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 364
| Total | - |  | 364