Bostall Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12303101

Bostall Group Limited

Filleted Unaudited Financial Statements

31 August 2025

Bostall Group Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	118	35,116

Current assets

Debtors	5	19,589,864	13,181,547
Cash at bank and in hand		6,810	25,761
		-------------	-------------
		19,596,674	13,207,308

Creditors: amounts falling due within one year	6	19,374,464	13,127,358
		-------------	-------------
Net current assets		222,210	79,950
		---------	---------
Total assets less current liabilities		222,328	115,066
		---------	---------
Net assets		222,328	115,066
		---------	---------

Capital and reserves

Called up share capital	109,902	109,902
Profit and loss account	112,426	5,164
	---------	---------
Shareholders funds	222,328	115,066
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bostall Group Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr L S Heer

Director

Company registration number: 12303101

Bostall Group Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 September 2024 and 31 August 2025	117	34,999	35,116
	----	--------	--------
Impairment
At 1 September 2024	–	–	–
Impairment losses	–	34,998	34,998
	----	--------	--------
At 31 August 2025	–	34,998	34,998
	----	--------	--------

Carrying amount
At 31 August 2025	117	1	118
	----	--------	--------
At 31 August 2024	117	34,999	35,116
	----	--------	--------

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	18,735,517	12,143,786
Other debtors	854,347	1,037,761
	-------------	-------------
	19,589,864	13,181,547
	-------------	-------------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	1,499
Amounts owed to group undertakings and undertakings in which the company has a participating interest	15,683,760	11,143,265
Other creditors	3,690,704	1,982,594
	-------------	-------------
	19,374,464	13,127,358
	-------------	-------------

7. Directors' advances, credits and guarantees

At the balance sheet date, the directors owed £3,822 to the company. (2024: £472,212 owed by the company).

8. Related party transactions

At the balance sheet date, the company is owed £854,347 (2024: £1,037,761) from companies under common control. The amount is included within other debtors. The balance is interest-free and repayable on demand. At the balance sheet date, the company owed £3,683,882 (2024: £1,508,882) to companies under common control. The amount is included within other creditors. The balance is interest-free and repayable on demand. At the balance sheet date the directors were owed £3,822 (2024: £472,212). The loan is interest free and payable on demand.

9. Controlling party

There is no utimate controlling party.