REGISTERED NUMBER: 10761367 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Boardside Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R Port

REGISTERED OFFICE:

55 Grove Road

Harrogate

HG1 5EP

REGISTERED NUMBER:

10761367 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Intangible assets

4

3,625

6,042

Tangible assets

5

2,277

3,634

5,902

9,676

CURRENT ASSETS

Debtors

6

123,207

210,994

Cash at bank

220,713

100,750

343,920

311,744

CREDITORS

Amounts falling due within one year

7

88,550

116,099

NET CURRENT ASSETS

255,370

195,645

TOTAL ASSETS LESS CURRENT LIABILITIES

261,272

205,321

CREDITORS

Amounts falling due after more than one year

8

-

(2,433

)

PROVISIONS FOR LIABILITIES

9

(16,129

)

(15,270

)

NET ASSETS

245,143

187,618

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

245,142

187,617

SHAREHOLDERS' FUNDS

245,143

187,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

Mr R Port - Director

1.	STATUTORY INFORMATION

Boardside Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

Taxation

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2025

and 31 March 2026

9,850

AMORTISATION

At 1 April 2025

3,808

Amortisation for year

2,417

At 31 March 2026

6,225

NET BOOK VALUE

At 31 March 2026

3,625

At 31 March 2025

6,042

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

8,705

11,613

20,318

Additions

-

1,199

1,199

At 31 March 2026

8,705

12,812

21,517

DEPRECIATION

At 1 April 2025

6,457

10,227

16,684

Charge for year

1,297

1,259

2,556

At 31 March 2026

7,754

11,486

19,240

NET BOOK VALUE

At 31 March 2026

951

1,326

2,277

At 31 March 2025

2,248

1,386

3,634

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

37,415

91,218

Other debtors

5,939

10,767

Directors' loan accounts

9,692

16,116

Prepayments and accrued income

70,161

92,893

123,207

210,994

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,510

8,000

Trade creditors

16,601

42,314

Tax

32,478

18,394

Social security and other taxes

2,262

8,041

VAT

35,046

36,050

Other creditors

360

1,800

Accruals and deferred income

293

1,500

88,550

116,099

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - more than 1 year

-

2,433

Loans of £1,520 (FY24 - £10,433) are secured by terms of a Bounce Back Loan Scheme. The loans are partially guaranteed by HM Government.

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

524

315

Other provisions

15,605

14,955

16,129

15,270

Deferred

Bad debt

tax

provision

£

£

Balance at 1 April 2025

315

14,955

Charge to Income Statement during year

209

650

Balance at 31 March 2026

524

15,605

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary shares

1

1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr R Port

Balance outstanding at start of year

16,116

(10,122

)

Amounts advanced

(67,885

)

(8,350

)

Amounts repaid

61,461

34,588

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,692

16,116

12.	RELATED PARTY DISCLOSURES

Director loan of £9,692 is money advanced to the Director by the Company as at 31 March 2026. The loan is unsecured interest is charged at 2.25%. The Director confirms the loan was repaid by 31 July 2026.