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Registered number: 10561250
Bosa Malila Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
JPR Accountancy Solutions Ltd
Bosa Malila Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bosa Malila Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10561250

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 71,510 |  | 51,391
Investment Properties | 5 |  | 602,000 |  | 585,000
|  |  | 673,510 |  | 636,391
CURRENT ASSETS
Debtors | 6 | 1,443 |  | 247 |
Cash at bank and in hand |  | 3,261 |  | 15,745 |
|  | 4,704 |  | 15,992 |
Creditors: Amounts Falling Due Within One Year | 7 | (428,425 ) |  | (408,399 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (423,721 ) |  | (392,407 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 249,789 |  | 243,984
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (91,850 ) |  | (91,850 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,329 ) |  | (23,847 )
NET ASSETS |  |  | 135,610 |  | 128,287
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Revaluation reserve | 10 |  | 98,569 |  | 81,569
Profit and Loss Account |  |  | 37,039 |  | 46,716
SHAREHOLDERS' FUNDS |  |  | 135,610 |  | 128,287

Page 1
Page 2
Bosa Malila Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Sandra Moules Director
02/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bosa Malila Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bosa Malila Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10561250 . The registered office is 5 Allerton Garth, Alwalton, Peterborough, PE7 3UX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for property letting services provided in the normal course of business.
2.4. 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:

Plant & Machinery | 25% straight line
Motor Vehicles | 15% reducing balance
Computer Equipment | 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.
2.5. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Bosa Malila Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognsed in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 675 | 75,163 | 1,889 | 77,727
Additions | - | 60,394 | 180 | 60,574
Disposals | - | (44,763 ) | - | (44,763 )
As at 31 March 2026 | 675 | 90,794 | 2,069 | 93,538
Depreciation
As at 1 April 2025 | 169 | 25,275 | 892 | 26,336
Provided during the period | 169 | 12,419 | 377 | 12,965
Disposals | - | (17,273 ) | - | (17,273 )
As at 31 March 2026 | 338 | 20,421 | 1,269 | 22,028
Net Book Value
As at 31 March 2026 | 337 | 70,373 | 800 | 71,510
As at 1 April 2025 | 506 | 49,888 | 997 | 51,391

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 585,000
Fair value adjustments | 17,000
As at 31 March 2026 | 602,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,443 |  | 247

Page 4
Page 5
Bosa Malila Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 428,425 |  | 404,922
Taxation and social security | - |  | 3,476
| 428,425 |  | 408,399

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 91,850 |  | 91,850

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | 81,569 | 46,716
Loss for year | - | (9,677)
Net investment property revaluation reserve | 17,000 | -
Other comprehensive income for the year | 17,000 | -
Total comprehensive income for the year | 17,000 | (9,677 )
As at 31 March 2026 | 98,569 | 37,039

Page 5