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Company Registration No. 11379545 (England and Wales)
Boast Site Services Ltd Unaudited accounts for the year ended 30 June 2026
Boast Site Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Boast Site Services Ltd Company Information for the year ended 30 June 2026
Directors
Joseph Stevens John Boulter
Company Number
11379545 (England and Wales)
Registered Office
Unit M2, Lambs Farm, Business park Basingstoke Road Swallowfield Reading RG7 1PQ United Kingdom
Accountants
Cube Accounting Limited Suite 13B & 13C, Davy Court Castle Mound Way Rugby Warwickshire CV23 0UZ
- 3 -
Boast Site Services Ltd Statement of financial position as at 30 June 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
98,475
82,811
Current assets
Debtors
5
285,400
432,944
Cash at bank and in hand
185,826
253,976
471,226
686,920
Creditors: amounts falling due within one year
6
(175,015)
(374,358)
Net current assets
296,211
312,562
Total assets less current liabilities
394,686
395,373
Creditors: amounts falling due after more than one year
7
(139,563)
(176,733)
Provisions for liabilities
Deferred tax
(24,618)
(20,702)
Net assets
230,505
197,938
Capital and reserves
Called up share capital
120
120
Profit and loss account
230,385
197,818
Shareholders' funds
230,505
197,938
For the year ending 30 June 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by
Joseph Stevens Director Company Registration No. 11379545
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Boast Site Services Ltd Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Boast Site Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11379545. The registered office is Unit M2, Lambs Farm, Business park, Basingstoke Road, Swallowfield, Reading, RG7 1PQ, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Boast Site Services Ltd Notes to the Accounts for the year ended 30 June 2026
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2025
8,000
100,915
5,896
114,811
Additions
-
32,020
3,216
35,236
At 30 June 2026
8,000
132,935
9,112
150,047
Depreciation
At 1 July 2025
1,814
25,691
4,495
32,000
Charge for the year
1,237
16,617
1,718
19,572
At 30 June 2026
3,051
42,308
6,213
51,572
Net book value
At 30 June 2026
4,949
90,627
2,899
98,475
At 30 June 2025
6,186
75,224
1,401
82,811
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
238,333
405,662
Accrued income and prepayments
14,984
15,199
Other debtors
32,083
12,083
285,400
432,944
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
30,625
30,625
VAT
15,232
55,473
Obligations under finance leases and hire purchase contracts
6,544
5,617
Trade creditors
71,897
217,130
Taxes and social security
43,190
60,425
Other creditors
5,452
3,112
Loans from directors
-
1
Accruals
2,075
1,975
175,015
374,358
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
117,396
148,021
Obligations under finance leases and hire purchase contracts
22,167
28,712
139,563
176,733
- 6 -
Boast Site Services Ltd Notes to the Accounts for the year ended 30 June 2026
8
Average number of employees
During the year the average number of employees was 7 (2025: 5).
- 7 -