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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOF GROUP LIMITED
COMPANY INFORMATION
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BOF GROUP LIMITED
CONTENTS
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BOF GROUP LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Directors present their strategic report of the Company for the year ended 31 December 2025.
Background to the business
The principal activity of the Company in the year continued to be that of wholesalers and retailers of office furniture. The strategy of the business is to increase its share of the office furniture market through increasing sales via Higher Education and Public Sector Frameworks. The Company enjoys a number of competitive advantages, including strong brand recognition in its heartland trading region, where it consistently achieves a strong market share; a well-established reputation for price competitiveness; a knowledgeable and enthusiastic workforce and a strong customer focus throughout the business. The Company’s business model is driven by market demand; the flexibility and agility to adapt quickly and efficiently has meant existing Frameworks and Contracts provide opportunities for profitable collaborative engagement. The Company is an incumbent supplier on several high-profile Public-Sector Frameworks and Contracts and continues to develop productive relationships with Framework customers, further enhancing company security and growth opportunities over the mid to long term. The Company’s business model is ideally suited to its chosen marketplaces and the Directors of the Company continue to see opportunities over the medium-to-long term via their Framework and Contract incumbencies.
The financial performance for the year and the financial position of the Company as of 31 December 2025, which includes all relevant key performance indicators for the Company, is set out in the annexed financial statements.
The Directors of the Company were pleased with the overall performance of the business during the year, particularly given the economic environment prevailing in the UK. In collaboration with the supply chain and client base, the company continued to apply prudent operational and fiscal management principles throughout 2025 to ensure the prevailing business model remained effective and efficient whilst maintaining exemplary service delivery levels.
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BOF GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Environmental Performance
The Company continued to make progress against its environmental objectives during FY’25. Certified Carbon Neutral status was achieved through Carbon Neutral Britain, with 100% of residual emissions offset following the implementation of reduction initiatives. This supports the Company’s broader Net Zero strategy and aligns with client sustainability expectations. Circular Economy and End-of-Life Services The Company further expanded its circular economy operations during the year. Investment in re-upholstery and end-of-life services included increasing dedicated personnel to four and assessing opportunities for additional operational space. This resulted in a significant increase in the volume of furniture refurbished and the tonnage diverted from disposal, reinforcing the Company’s commitment to sustainable service delivery.
The King's Award for Enterprise
FY’25 marked a landmark year in BOF’s sustainability journey, with the Company being honoured with a King’s Award for Enterprise in Sustainable Development. This award represents one of the highest forms of recognition available to a British business and acknowledges BOF’s long-standing commitment to placing sustainability at the centre of its strategy, operations and customer offer. The award recognises BOF’s practical and scalable approach to sustainable furniture provision, including the reuse, reupholstery and donation of surplus furniture, together with the design and delivery of new and reconditioned workspaces. BOF’s sustainable services are designed to reduce waste, extend product life, support client carbon reduction objectives and encourage more responsible use of furniture across work and education spaces throughout the UK. The significance of the award extends beyond recognition alone. BOF’s public communications describe the achievement as a milestone for the whole team and evidence of the innovation, dedication and investment made in advancing the Company’s sustainability commitments. The award strengthens BOF’s reputation in a market where independently recognised sustainability credentials are increasingly important to customers, framework bodies and supply chain partners. As a recipient, BOF is entitled to use the King’s Awards Emblem for five years, providing a highly visible mark of excellence that supports future business development and reinforces customer confidence. During the year, BOF’s achievement was further celebrated through related recognition activity, including attendance at a Royal Reception at Windsor Castle and the formal presentation of the King’s Award and Grant of Appointment by the Lord-Lieutenant of Mid Glamorgan at BOF’s headquarters. Other Awards & Accreditations The Company’s wider awards history further supports this position. BOF’s internal awards record identifies a series of recent achievements and nominations, including Chambers Wales Green Business of the Year winner 2023, UKUPC Procurement Awards finalist 2023, GO Awards Wales Best Net Zero Initiative Highly Commended 2024, AUDE Supplier of the Year finalist 2025, King’s Award for Enterprise Sustainable Development winner 2025, and GO Awards Wales Supplier of the Year winner 2025. Together, these accolades evidence sustained recognition of BOF’s sustainability leadership, public sector delivery capability and commitment to circular economy principles. The Company maintained its commitment to high standards of governance, safety and operational compliance during the year.
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BOF GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Construction line Gold accreditation was successfully retained throughout FY’25, extending this recognised standard of compliance into 2026. This accreditation evidences adherence to requirements across quality management, environmental management, equality, modern slavery and corporate governance.
The Company also achieved SSIP certification during the year through both Constructionline’s “Once for All” assessment and SafeContractor accreditation. These certifications are critical in enabling the Company to operate on client sites and to meet mandatory framework and contractual compliance obligations During the year, the Company continued to strengthen its governance, quality and sustainability credentials. The business maintained key certifications including ISO 9001 (Quality Management), ISO 14001 (Environmental Management) and ISO 45001 (Health and Safety Management), demonstrating its commitment to operational excellence and regulatory compliance. The Company also retained its status as a certified carbon neutral company and achieved Cyber Essentials certification (February 2025), reinforcing its approach to environmental responsibility and data security. Performance and industry recognition were evidenced through several accolades, including being named a finalist for the AUDE Supplier of the Year Award and winning both the King’s Award for Sustainable Development and the GO Awards Supplier of the Year. Collectively, these achievements demonstrate BOF's continued strategic progress across framework security, compliance, sustainability and service delivery during FY '25. Framework Awards During the financial year ended 2025 (“FY’25”), the Company continued to strengthen its position across key public sector procurement frameworks. The Company was successfully re-appointed to the NEUPC framework under a new four-year agreement (subject to formal confirmation at the date of approval of these financial statements). This strategically important framework continues to support the Company’s Higher Education client portfolio and underpins medium term revenue visibility. In addition, the Company secured a place on the YPO furniture framework for a four-year term, providing access to a significant UK wide public sector procurement channel and further strengthening national framework coverage. The Company was also appointed to the Welsh Government Commercial Delivery (WGCD) framework under a four year agreement, reinforcing its established presence within the Welsh public sector marketplace.
Whilst trading conditions are expected to remain competitive throughout FY'26, the Board considers the Company to be well positioned to manage and take on this challenge.
The Company will continue to develop its profile on current frameworks in order to achieve defined objectives as regards business development and performance over the coming accounting period and to ensure relevant business opportunities are identified with compelling business cases constructed and submitted (generally in the form of quotes and tenders). There are also prevailing framework competitions that have been targeted onto which securing an incumbency will further drive business performance and provide the opportunity to build growth into financial performance. The Company is confident of achieving a key objective of securing positions on strategically and geographically important furniture supply framework agreements. The Company's commitment to continuous development and inherent flexibility to quickly adapt to changing circumstances ensures our product and service offerings remain sustainable, viable and cost effective to our client base.
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BOF GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The key performance indicators (KPI's) are summarised below:
The management of the business and the execution of the company’s strategy are subject to a number of risks. The key business risks affecting the company are considered to relate to competitor activity and employee retention and are summarised as follows:
Business risks have been monitored and mitigated throughout the year and will continue to provide key indicators influencing business strategy going forward. Typical managed risks include Framework supplier competition, price pressure from clients and costs from supply chain, increasing overhead costs, greater resource demands from clients etc. Also, whilst our Business Model is substantively low risk i.e., Public Sector: Education Sector, NHS, Local Authorities etc. the geo-political environment will continue to be closely monitored to ensure appropriate mitigation strategies are implemented where necessary; case in point being the, at time of writing, uncertainty caused by USA tariffs impositions worldwide.
The Company implements robust fiscal management and control policies, mandated at Board level, and managed directly by BOF Managing Director and the finance department. There is no debt finance on the books and the carefully managed Business Model means this is a low credit risk area predicated on stringent customer credit checks (on-going credit worthiness reviewed frequently) and key client profiles e.g., Public Sector: Education Sector, NHS, Local Authorities etc. The Company environmental, quality, equality and health & safety credentials remain critical to maintaining our strong position on current frameworks and crucial to securing similar incumbencies on upcoming framework opportunities. Development in these areas has seen further investment strategies achieve enhanced scores in Supply Chain Sustainability School environmental system where our benchmarked scores remain industry leading. Further contract critical credentials continue to be maintained e.g., CTC Security Clearance for numerous BOF personnel and Cyber Essentials accreditation.
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BOF GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Company is exposed to commodity price risk as a result of its operations. However, given the size of the company's operations, the costs of managing exposure to commodity risk exceed any potential benefits. The directors will revisit the appropriateness of this policy should the company's operations change in size or nature.
The Company is not exposed to any significant credit risk.
The Company does not utilise long-term or short-term debt finance. The directors will revisit the appropriateness of this policy should the company's operations change in size or nature.
The Company has interest bearing assets which comprise only cash balances which earn interest at fixed and floating rates. The directors will revisit the appropriateness of this policy should the company's operations change in size or nature.
This report was approved by the board and signed on its behalf.
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BOF GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The principal activity of the Company in the year under review was that of wholesalers and retailers of office furniture.
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £1,274,293 (2024 - £1,283,963).
Dividends of £50,000 were distributed for the year ended 31 December 2025 (2024 - £50,000).
The results for the year are set out on page 12.
The directors who served during the year were:
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BOF GROUP LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Included in the Company's strategic report is a review of the business and description of the principal risks and uncertainties facing the Company.
The auditor, MHA Audit Services LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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BOF GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BOF GROUP LIMITED
We have audited the financial statements of BOF Group Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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BOF GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BOF GROUP LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
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BOF GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BOF GROUP LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below :
- Enquiry of management and those charged with governance around actual, potential or suspected litigation, claims, non-compliance with applicable laws and regulations and fraud. - Review of legal and professional fees for evidence of legal work undertaken or fines/penalties incurred. - Reviewing of financial statements disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. - Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness. - Evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. - Discussions amongst the engagement team in relation to how and where fraud might occur in the financial statements and any potential indicators of fraud; - Discussions with management over any potential or suspected fraud. - Performing substantive tests of detail over the completeness of income within the financial system. - Reviewing of financial statements disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
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BOF GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BOF GROUP LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
MHA
Swansea United Kingdom MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)
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BOF GROUP LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOF GROUP LIMITED
REGISTERED NUMBER: 03108386
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 16 to 30 form part of these financial statements.
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BOF GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOF GROUP LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
BOF Group Limited is a private company limited by shares incorporated in England Wales. The company's registered number is 03108386. The registered office is Tower House, Tower Close, Bridgend Industrial Estate, Bridgend, United Kingdom, CF31 3TH.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of the fair value less costs to sell and value in use. In assessing value in use, the estimated cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than is carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
Impairment of financial assets
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Equity instruments issued by the company are recorded at the proceeds received, net of transactions costs. Dividends payable on equity instruments are recognized as liabilities once they are no longer at the discretion of the company.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that been enacted or substantively enacted by the reporting end date. Deferred Tax Deferred taxation is provided in full on timing differences that result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure on taxation computations in periods different from those in which they are included in the financial statements. Deferred tax assets are recognized to the extent that is regarded as more likely than not that they will be recovered. Deferred tax assets and liabilities are not discontinued.
The costs of short-term employee benefits are recognized as a liability and an expense, unless those costs are required to be recognized as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year that they are payable.
Rentals payables under operating leases, including any lease incentives received, are charge to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
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 of exchange ruling at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Analysis of turnover by country of destination:
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 23
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 24
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 25
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 26
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 27
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 28
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors consider the ultimate controlling party to be Mr M Parrish due to his significant level of shareholding.
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