Boston Real Estate Ltd - Filleted accounts

Boston Real Estate Ltd
Registered number:		12037841
Balance Sheet
as at 30 November 2025

Notes			2025		2024
			£		£
Fixed assets
Tangible assets	3		404,574		404,849

Current assets
Debtors	4	-		2,492
Cash at bank and in hand		4,695		16,038
		4,695		18,530

Creditors: amounts falling due within one year	5	(7,852)		(5,514)

NET CURRENT ASSETS			(3,157)		13,016

Total assets less current liabilities			401,417		417,865

Creditors: amounts falling due after more than one year	6		(428,945)		(441,094)



NET ASSETS			(£27,528)		(£23,229)

Capital and reserves
Called up share capital			100		100
Profit and loss account			(27,628)		(23,329)

Shareholders' funds			(£27,528)		(£23,229)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K HAJIKYPRI
Director
Approved by the board on 6 August 2026

Boston Real Estate Ltd
Notes to the Accounts
for the year ended 30 November 2025



1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 as applied to small entities by section 1A of the standard. The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

	Fixtures & fittings	25% Reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025	2024
				Number	Number

	Average number of persons employed by the company			1	1


3	Tangible fixed assets
			Freehold Land	Fixtures & fittings	Total
			£	£	£
	Cost
	At 1 December 2024		403,749	3,478	407,227
	At 30 November 2025		£403,749	£3,478	£407,227

	Depreciation
	At 1 December 2024		-	2,378	2,378
	Charge for the year		-	275	275
	At 30 November 2025		£0	£2,653	£2,653

	Net book value
	At 30 November 2025		£403,749	£825	£404,574
	At 30 November 2024		£403,749	£1,100	£404,849




4	Debtors			2025	2024
				£	£

	Other debtors			£0	£2,492


5	Creditors: amounts falling due within one year			2025	2024
				£	£

	Trade creditors			5,452	3,075
	Other taxes and social security costs			-	39
	Other creditors			2,400	2,400
				£7,852	£5,514


6	Creditors: amounts falling due after one year			2025	2024
				£	£

	Bank loans			144,200	144,200
	Other creditors			284,745	296,894
				£428,945	£441,094


7	Other information

	Boston Real Estate Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	239 Bullsmoor Lane
	Enfield
	MIDDX
	EN1 4SB