| Boskerris Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
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|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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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. |
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Intangible fixed assets |
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Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
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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, as follows: |
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|
Freehold buildings |
2% straight line basis |
|
Fixtures and equipment |
33% on reducing balance |
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Stocks |
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Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. |
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Debtors |
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Short term debtors are measured at transaction price which is usually the invoice price. |
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Creditors |
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Short term creditors are measured at transaction price which is usually the invoice price. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
9 |
|
18 |
|
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| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
2,145,512 |
|
393,699 |
|
2,539,211 |
|
Additions |
- |
|
13,054 |
|
13,054 |
|
At 31 December 2025 |
2,145,512 |
|
406,753 |
|
2,552,265 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
155,644 |
|
299,979 |
|
455,623 |
|
Charge for the year |
38,911 |
|
35,235 |
|
74,146 |
|
At 31 December 2025 |
194,555 |
|
335,214 |
|
529,769 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
1,950,957 |
|
71,539 |
|
2,022,496 |
|
At 31 December 2024 |
1,989,868 |
|
93,720 |
|
2,083,588 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
3,303 |
|
3,083 |
|
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|
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|
|
|
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
331 |
|
8,691 |
|
Taxation and social security costs |
33,103 |
|
44,173 |
|
Other creditors |
2,232,243 |
|
2,382,316 |
|
|
|
|
|
|
2,265,677 |
|
2,435,180 |
|
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| 6 |
Related party transactions |
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Mark Scanlon is the director of the company. Amounts due to the related parties was £2,201,143 ( 2024-£2,376,399) . |
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| 7 |
Controlling party |
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The company is controlled by Mark Scanlon by virtue of his shareholding. |
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| 8 |
Other information |
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Boskerris Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Brooksby |
|
Donkey Lane |
|
Bourne End |
|
Buckinghamshire |
|
SL8 5RR |