Boes Wholesale Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13824245

		31 August 2026		31 December 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		1,101

			-		1,101
CURRENT ASSETS
Stocks	5	-		9,720
Cash at bank and in hand		1		6

		1		9,726
Creditors: Amounts Falling Due Within One Year	6	(16,160 )		(19,421 )

NET CURRENT ASSETS (LIABILITIES)			(16,159 )		(9,695 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,159 )		(8,594 )

NET LIABILITIES			(16,159 )		(8,594 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(16,259 )		(8,694 )

SHAREHOLDERS' FUNDS			(16,159)		(8,594)

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Boes Wholesale Ltd

Balance Sheet (continued)

As At 31 August 2026

For the period ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A V Boes

Director

10th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Boes Wholesale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13824245 . The registered office is Unit 30, New Barn Farm Brick Kiln Road, Raunds, Wellingborough, NN9 6HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The company has made a loss in the year. The director has now ceased trading on 31 August 2026 and that the accounts have been prepared on a non-going-concern basis.

The accounts are currently in the process of being struck off.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight line over 5 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 August 2026.

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 period 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.

3. Average Number of Employees

Average number of employees, excluding directors, during the period was: NIL (2025: NIL)

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Boes Wholesale Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2026 to 31 August 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2026	2,503
Disposals	(2,503 )

As at 31 August 2026	-

Depreciation
As at 1 January 2026	1,402
Provided during the period	334
Disposals	(1,736 )

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	-

As at 1 January 2026	1,101

5. Stocks

	31 August 2026	31 December 2025
	£	£
Stock	-	9,720

6. Creditors: Amounts Falling Due Within One Year

	31 August 2026	31 December 2025
	£	£
Bank loans and overdrafts	-	3
Other loans	-	420
Other creditors	16,160	18,998

	16,160	19,421

7. Share Capital

	31 August 2026	31 December 2025
	£	£
Allotted, Called up and fully paid	100	100

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