Boulevards 21 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13240553 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Boulevards 21 Limited

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

G B B Ribeiro

J F Ribeiro

REGISTERED OFFICE:

4c Market Place

Morpeth

Northumberland

NE61 1HG

REGISTERED NUMBER:

13240553 (England and Wales)

ACCOUNTANTS:

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boulevards 21 Limited for the year ended 30 June 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Boulevards 21 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boulevards 21 Limited and state those matters that we have agreed to state to the Board of Directors of Boulevards 21 Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boulevards 21 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boulevards 21 Limited. You consider that Boulevards 21 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boulevards 21 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

6 October 2026

FIXED ASSETS

Tangible assets

4

43,068

36,255

CURRENT ASSETS

Stocks

5

2,500

3,400

Debtors

6

2,165

39,772

Cash at bank and in hand

91,485

87,909

96,150

131,081

CREDITORS

Amounts falling due within one year

7

99,684

81,733

NET CURRENT (LIABILITIES)/ASSETS

(3,534

)

49,348

TOTAL ASSETS LESS CURRENT
LIABILITIES

39,534

85,603

CREDITORS

Amounts falling due after more than one
year

8

(6,250

)

(41,637

)

PROVISIONS FOR LIABILITIES

(6,641

)

(8,854

)

NET ASSETS

26,643

35,112

CAPITAL AND RESERVES

Called up share capital

120

100

Retained earnings

26,523

35,012

SHAREHOLDERS' FUNDS

26,643

35,112

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

G B B Ribeiro - Director

1.	STATUTORY INFORMATION

Boulevards 21 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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance per annum

Fixtures and fittings

-

25% on cost per annum

Motor vehicles

-

25% on reducing balance per annum

Computer equipment

-

33%Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 July 2025

-

61,995

1,826

63,821

Additions

8,583

9,167

-

17,750

At 30 June 2026

8,583

9,167

61,995

1,826

81,571

DEPRECIATION

At 1 July 2025

-

26,577

989

27,566

Charge for year

1,288

192

8,855

602

10,937

At 30 June 2026

1,288

192

35,432

1,591

38,503

NET BOOK VALUE

At 30 June 2026

7,295

8,975

26,563

235

43,068

At 30 June 2025

-

35,418

837

36,255

5.

STOCKS

2026

2025

£

Stocks

2,500

3,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Directors' current accounts

-

36,332

Prepayments

2,165

3,440

2,165

39,772

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

12,500

-

Hire purchase contracts

-

5,103

Trade creditors

17,517

14,744

Tax

10,937

16,701

Social security and other taxes

1,240

1,595

VAT

21,282

25,440

Other creditors

28

-

Pensions control

130

150

Directors' current accounts

50

-

Accrued expenses

36,000

18,000

99,684

81,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans - 1-2 years

6,250

-

Hire purchase contracts

-

41,637

6,250

41,637

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 June 2026 and the period ended 30 June 2025:

2026

2025

£

G B B Ribeiro

Balance outstanding at start of year

28,860

(23,533

)

Amounts advanced

-

52,393

Amounts repaid

(28,910

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(50

)

28,860