Company Registration No. 11040864 (England and Wales)
Boa Construction Limited
Unaudited accounts
for the year ended 31 October 2025
Boa Construction Limited
Unaudited accounts
Contents
Boa Construction Limited
Company Information
for the year ended 31 October 2025
Director
Johannes Cornelis Nel
Company Number
11040864 (England and Wales)
Registered Office
2 Denman Close
Retford
DN22 7QG
England
Accountants
Baobab Accounting Limited
20-22 Wenlock Road
London
N1 7GU
Boa Construction Limited
Statement of financial position
as at 31 October 2025
Tangible assets
2,874
4,122
Cash at bank and in hand
57,345
72,578
Creditors: amounts falling due within one year
(18,207)
(21,883)
Net current assets
168,753
181,040
Total assets less current liabilities
171,627
185,162
Creditors: amounts falling due after more than one year
-
(7,368)
Net assets
171,627
177,794
Called up share capital
1
1
Profit and loss account
171,626
177,793
Shareholders' funds
171,627
177,794
For the year ending 31 October 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 July 2026 and were signed on its behalf by
Johannes Cornelis Nel
Director
Company Registration No. 11040864
Boa Construction Limited
Notes to the Accounts
for the year ended 31 October 2025
Boa Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11040864. The registered office is 2 Denman Close, Retford, DN22 7QG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.3% on cost
Motor vehicles
25% on cost
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
The accounts are presented in £ sterling.
Boa Construction Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 November 2024
5,496
58,451
63,947
At 31 October 2025
6,133
58,451
64,584
At 1 November 2024
1,374
58,451
59,825
Charge for the year
1,885
-
1,885
At 31 October 2025
3,259
58,451
61,710
At 31 October 2025
2,874
-
2,874
At 31 October 2024
4,122
-
4,122
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,265
10,000
Taxes and social security
798
(419)
Loans from directors
344
418
7
Creditors: amounts falling due after more than one year
2025
2024
The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Boa Construction Limited
Notes to the Accounts
for the year ended 31 October 2025
9
Transactions with related parties
At the balance sheet date, included in creditors due within one year is an amount of £344 (2024: £418) owed to the director. This loan is interest free, of no fixed term and repayable on demand.
J C Nel is also a director and shareholder of BOA Residential Ltd. At the year end BOA Residential Ltd owed £120,578 (2024:£120,578) to the company.
The ultimate controlling party is J C Nel, the director and shareholder of the company.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).