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Registered number: 15410383
BOYU LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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BOYU LIMITED
REGISTERED NUMBER: 15410383
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
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BOYU LIMITED
REGISTERED NUMBER: 15410383
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The notes on pages 3 to 6 form part of these financial statements.
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BOYU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Boyu Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The director, having reviewed the Company's financial performance and position up to the date
these financial statements were approved, is of the opinion that the Company has available at its
disposal, adequate financial resources to continue in operational existence for the foreseeable future.
While there will always remain inherent uncertainty, the director has no reason to believe that a
material uncertainty exists that may cast significant doubt about the ability of the Company to
continue as a going concern and therefore consider it both appropriate to continue to adopt the going
concern basis in preparing the Company's financial statements and to not recognise any adjustments
in the financial statements that would arise if the going concern basis were to become no longer
appropriate.
Revenue comprises turnover recognised by the Company in respect of rental income receivable
during the year with amounts recognised in accordance with the underlying contractual arrangement
on a straight line basis over the term of occupancy and is measured at the fair value of the
consideration receivable.
Interest income is recognised in profit or loss using the effective interest method.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
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BOYU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Investment properties are initially recognised at cost which includes purchase cost and any directly
attributable expenditure. After initial recognition, investment properties are carried at fair value
derived from current market rent and investment property yields for comparable real estate; adjusted,
where considered necessary, for differences in either the nature, location and/or condition of the
specific real estate asset. No depreciation is provided against investment properties with changes in
fair value recognised through profit or loss.
In accordance with Financial Reporting Standard 102, the fair value assessment is conducted
annually by the director.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including director, during the year was 1 (2024 - 1).
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BOYU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Long term leasehold investment properties
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The 2025 valuations were made by director, on an open market value for existing use basis.
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Prepayments and accrued income
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Cash and cash equivalents
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BOYU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Allotted, called up and fully paid
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1 (2024 - 1) Ordinary Share of £ 1.00
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Related party transactions
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There is a non-interest bearing loan within 1 year of £8,232,258 (2024: £8,314,761) due to the director, Ms Jie ZHU.
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The ultimate controlling party during the year was Ms Jie ZHU.
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