| BOHUS LIMITED |
| Registered number: |
11799288 |
| Balance Sheet |
| as at 31 January 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
3,212 |
|
|
4,944 |
| Investments |
4 |
|
|
591,000 |
|
|
591,000 |
|
|
|
|
594,212 |
|
|
595,944 |
|
| Current assets |
| Cash at bank and in hand |
|
|
1,112 |
|
|
1,955 |
|
| Creditors: amounts falling due within one year |
5 |
|
(225,409) |
|
|
(238,736) |
|
| Net current liabilities |
|
|
|
(224,297) |
|
|
(236,781) |
|
| Total assets less current liabilities |
|
|
|
369,915 |
|
|
359,163 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(254,156) |
|
|
(254,284) |
|
| Provisions for liabilities |
|
|
|
(36,508) |
|
|
(36,508) |
|
|
| Net assets |
|
|
|
79,251 |
|
|
68,371 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Revaluation reserve |
8 |
|
|
109,524 |
|
|
109,524 |
| Profit and loss account |
|
|
|
(30,275) |
|
|
(41,155) |
|
| Shareholders' funds |
|
|
|
79,251 |
|
|
68,371 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| G M Hansen |
| Director |
| Approved by the board on 12 October 2026 |
|
| BOHUS LIMITED |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. |
|
|
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: |
|
|
Inprovements to properties |
over 10 years |
|
Plant and machinery |
over 4 years |
|
Computer equipment |
over 4 years |
|
|
Imvestment properties |
|
Investment properties are shown t the most recent valuation. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price. |
|
|
Creditors |
|
Short term creditors are measured at transaction price. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Hire purchase and leasing commitements |
|
Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Improvements to properties |
|
Plant and machinery etc |
|
Computer equipment |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 February 2025 |
9,615 |
|
2,443 |
|
1,547 |
|
13,605 |
|
At 31 January 2026 |
9,615 |
|
2,443 |
|
1,547 |
|
13,605 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 February 2025 |
5,766 |
|
1,621 |
|
1,274 |
|
8,661 |
|
Charge for the year |
961 |
|
498 |
|
273 |
|
1,732 |
|
At 31 January 2026 |
6,727 |
|
2,119 |
|
1,547 |
|
10,393 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2026 |
2,888 |
|
324 |
|
- |
|
3,212 |
|
At 31 January 2025 |
3,849 |
|
822 |
|
273 |
|
4,944 |
|
|
| 4 |
Investments |
| Investment |
| properties |
| £ |
|
Cost |
|
At 1 February 2025 |
591,000 |
|
Additions |
- |
|
Revaluation |
- |
|
Disposals |
- |
|
|
At 31 January 2026 |
591,000 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 1 February 2025 |
469,288 |
|
At 31 January 2026 |
469,288 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
9,152 |
|
20,754 |
|
Trade creditors |
1,872 |
|
1,091 |
|
Amounts owed to associates |
|
14,168 |
|
14,828 |
|
Directors' loan accounts |
|
|
|
|
199,237 |
|
197,426 |
|
Taxation and social security costs |
- |
|
3,656 |
|
Other creditors |
980 |
|
981 |
|
|
|
|
|
|
225,409 |
|
238,736 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
254,156 |
|
254,284 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans |
2026 |
|
2025 |
| £ |
£ |
|
Creditors include: |
|
Instalments falling due for payment after more than five years |
217,548 |
|
204,422 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Revaluation reserve |
2026 |
|
2025 |
| £ |
£ |
|
|
At 1 February 2025 |
109,524 |
|
48,774 |
|
Gain on revaluation of land and buildings |
- |
|
81,000 |
|
Deferred taxation arising on the revaluation of land and buildings |
- |
|
(20,250) |
|
|
At 31 January 2026 |
109,524 |
|
109,524 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Related party transactions |
|
|
During the year the directors (G M Hansen and E W Hansen) increased their loan to the company by £1,811. At 31 January 2026 the company owed them £199,237 (2025: £197,426). This balance represented the maximum amount outstanding during the year. The loan is repayable on demand. |
|
|
| 10 |
Controlling party |
|
|
The controlling party is G M Hansen and E W Hansen by virtue of their 100% holding of the issued share capital. |
|
|
| 11 |
Other information |
|
|
BOHUS LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |