Bokaj Ltd - Filleted accounts

Bokaj Ltd
Registered number:		03787588
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Financial assets			116,295			45,319

Creditors: amounts falling due within one year	3	(42,524)			(42,169)

Net current liabilities			(42,524)			(42,169)

Net assets			73,771			3,150

Capital and reserves
Called up share capital			70,721			100
Profit and loss account			3,050			3,050

Shareholder's funds			73,771			3,150

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Bloch
Director
Approved by the board on 7 July 2026

Bokaj Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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.



2	Employees and directors	2025		2024
Number			Number

	Average number of directors and persons employed by the company	1		1


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest	42,113		41,758
	Other creditors	411		411
		42,524		42,169


4	Other information

	Bokaj Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Dairy
	6 Station Road
	Petersfield
	GU32 3ED