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Company Registration No. 11623390 (England and Wales)
Bosver Ltd Unaudited accounts for the year ended 31 October 2025
Bosver Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bosver Ltd Company Information for the year ended 31 October 2025
Director
Alberto Jose Boscan Perez
Company Number
11623390 (England and Wales)
Registered Office
36 Ripplesmere Bracknell RG12 9QA United Kingdom
Accountants
Your Cloud Accountant Limited The Keep Creech Castle Taunton Somerset TA1 2DX
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Bosver Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
55,922
4,797
Current assets
Inventories
601,564
521,322
Debtors
5
328,837
334,520
Cash at bank and in hand
80,205
72,730
1,010,606
928,572
Creditors: amounts falling due within one year
6
(643,915)
(625,188)
Net current assets
366,691
303,384
Total assets less current liabilities
422,613
308,181
Creditors: amounts falling due after more than one year
7
(68,757)
(92,823)
Net assets
353,856
215,358
Capital and reserves
Called up share capital
1
1
Profit and loss account
353,855
215,357
Shareholders' funds
353,856
215,358
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 his 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 10 June 2025 and were signed on its behalf by
Alberto Jose Boscan Perez Director Company Registration No. 11623390
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Bosver Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Bosver Ltd is a private company, limited by shares, registered in England and Wales, registration number 11623390. The registered office is 36 Ripplesmere, Bracknell, RG12 9QA, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles
25% reducing balance
Fixtures & fittings
5 years - straight line
Computer equipment
3 years - straight line
Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Bosver Ltd Notes to the Accounts for the year ended 31 October 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
-
2,500
3,870
6,370
Additions
31,792
32,405
2,035
66,232
At 31 October 2025
31,792
34,905
5,905
72,602
Depreciation
At 1 November 2024
-
589
984
1,573
Charge for the year
7,948
6,481
678
15,107
At 31 October 2025
7,948
7,070
1,662
16,680
Net book value
At 31 October 2025
23,844
27,835
4,243
55,922
At 31 October 2024
-
1,911
2,886
4,797
- 6 -
Bosver Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
38,953
9,680
Trade debtors
176,928
239,901
Accrued income and prepayments
49,180
34,939
Other debtors
13,776
-
278,837
284,520
Amounts falling due after more than one year
Other debtors
50,000
50,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
38,794
Trade creditors
99,714
460,351
Taxes and social security
46,477
15,719
Other creditors
76,916
69,865
Loans from directors
102,149
40,459
Accruals
318,659
-
643,915
625,188
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
68,757
92,823
8
Average number of employees
During the year the average number of employees was 10 (2024: 9).
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