General Information
Bocacina Limited is a private company, limited by shares, registered in England and Wales, registration number 04681004, registration address Clayley Cottage, Pensford, Bristol, BS39 4NX.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
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| 2. |
Average number of employees
Average number of employees during the year was 2 (2025 : 39).
|
| 3. |
Financial Commitments, Guarantees and Contingencies
At the reporting date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £nil (2025 - £5,243).
|
| 4. |
Investments
| Cost |
Other investments other than loans |
|
Total |
| |
£ |
|
£ |
| At 01 April 2025 |
1 |
|
1 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 March 2026 |
1 |
|
1 |
|
| 5. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Prepayments & Accrued Income |
325,755 |
|
361,428 |
| Other Debtors |
263,238 |
|
324,507 |
| Corporation Tax |
0 |
|
13,535 |
|
588,993 |
|
699,470 |
|
| 6. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Creditors |
0 |
|
1,476 |
| Other Creditors |
0 |
|
73,965 |
| Director: Mrs M J Eavis |
0 |
|
10,000 |
| Director: Mr J P Eavis |
0 |
|
10,000 |
| VAT |
0 |
|
39,963 |
|
0 |
|
135,404 |
|
| 7. |
Share Capital
Allotted, called up and fully paid
|
2026
£ |
|
2025
£ |
|
2
Ordinary shares of £1.00 each |
2 |
|
2 |
|
2 |
|
2 |
|
| 8. |
Related parties
During the year the company entered into the following transactions with related parties: | Transaction value - income/(expenses) | | Balance owed by/(owed to) |
|---|
| 2026
£ | | 2025
£ | | 2026
£ | | 2025
£ |
|---|
| Bocabar Finzels Reach Ltd | 61,269 | | 98,000 | | 263,238 | | 324,507 | | Jeremel Ltd | 35,673 | | (157,428) | | 325,755 | | 361,428 |
The subsidiary company of Bocacina Limited is Bocabar Finzels Reach Ltd and its registered office is Clayley Cottage, Pensford, Bristol, England, BS39 4NX. Bocacina Limited and Jeremel Ltd are under the common control of the company directors. |
2
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