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Registered number: 10561250
Bosa Malila Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
JPR Accountancy Solutions Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
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
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
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
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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
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Page 5
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