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Company Registration No. 12971889 (England and Wales)
Boba Cat Limited Unaudited accounts for the year ended 31 October 2025
Boba Cat Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Boba Cat Limited Company Information for the year ended 31 October 2025
Director
Sam Johnston
Company Number
12971889 (England and Wales)
Registered Office
241 High Street West Sunderland Tyne and Wear SR1 3DE England
Accountants
TAX SHOP ACCOUNTANTS LTD North East BIC Wearfield SUNDERLAND TYNE AND WEAR SR5 2TA
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Boba Cat Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
43,447 
38,347 
Current assets
Inventories
17,000 
24,000 
Debtors
5
2,314 
2,314 
Cash at bank and in hand
17,319 
13,671 
36,633 
39,985 
Creditors: amounts falling due within one year
6
(19,367)
(12,434)
Net current assets
17,266 
27,551 
Total assets less current liabilities
60,713 
65,898 
Creditors: amounts falling due after more than one year
7
(115,964)
(115,964)
Net liabilities
(55,251)
(50,066)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(55,351)
(50,166)
Shareholders' funds
(55,251)
(50,066)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 July 2026 and were signed on its behalf by
Sam Johnston Director Company Registration No. 12971889
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Boba Cat Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Boba Cat Limited is a private company, limited by shares, registered in England and Wales, registration number 12971889. The registered office is 241 High Street West, Sunderland, Tyne and Wear, SR1 3DE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
22,895 
30,722 
53,617 
Additions
12,000 
3,823 
15,823 
At 31 October 2025
34,895 
34,545 
69,440 
Depreciation
At 1 November 2024
9,158 
6,112 
15,270 
Charge for the year
4,579 
6,144 
10,723 
At 31 October 2025
13,737 
12,256 
25,993 
Net book value
At 31 October 2025
21,158 
22,289 
43,447 
At 31 October 2024
13,737 
24,610 
38,347 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
2,314 
2,314 
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Boba Cat Limited Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,025 
1,649 
Other creditors
15,342 
10,785 
19,367 
12,434 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
5,142 
5,142 
Loans from directors
110,822 
110,822 
115,964 
115,964 
8
Average number of employees
During the year the average number of employees was 11 (2024: 15).
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