Boom Operations Limited iXBRL

Boom Operations Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Boom Operations Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Profit before taxation	-	-

Tax on profit	-	-
	─────────	─────────
Profit for the financial year	-	-
	─────────	─────────
Total comprehensive income	-	-
	═════════	═════════

Boom Operations Limited

Company Registration Number: 12488720

ABRIDGED BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Current Assets

Cash and cash equivalents	4	99
	─────────	─────────
Net Current Assets	4	99
	─────────	─────────
Total Assets less Current Liabilities	4	99

Creditors:

amounts falling due after more than one year

(30)

(125)

─────────

Net Liabilities

(26)

(26)

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

(126)

(126)

─────────

Equity attributable to owners of the company

(26)

(26)

═════════

These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 27 July 2026



Mr Mark Hogan
Director

Boom Operations Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Boom Operations Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 12488720. The registered office of the company is Unit 5E Park Farm, Chichester Road, Arundel, West Sussex, BN18 0AG, United Kingdom which is also the principal place of business of the company

The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow statement

The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

Parent company

The company regards Boom Power Limited as its parent company.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.