REGISTERED NUMBER: SC560058 (Scotland)

Bojangles Weddings Limited

Unaudited Financial Statements

for the Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

Ms S A Lilley

M Morgan

Registered office:

Netherbyres House

Eyemouth

Berwickshire

TD14 5SE

Registered number:

SC560058 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

849,286

878,103

Current assets

Stocks

7,450

6,120

Debtors

5

10,620

4,234

Cash at bank and in hand

77,222

43,340

95,292

53,694

Creditors

Amounts falling due within one year

6

441,621

473,214

Net current liabilities

(346,329

)

(419,520

)

Total assets less current liabilities

502,957

458,583

Creditors

Amounts falling due after more than one year

7

(288,307

)

(294,864

)

Provisions for liabilities

(33,923

)

(31,418

)

Net assets

180,727

132,301

Capital and reserves

Called up share capital

100

100

Retained earnings

180,627

132,201

180,727

132,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2026 and were signed on its behalf by:

M Morgan - Director

1.	Statutory information

Bojangles Weddings Limited is a private company, limited by shares , registered in Scotland. 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 represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Unbilled turnover is included in debtors as amounts recoverable on contracts.

Tangible fixed assets

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

Freehold property

-

not provided

Improvements to property

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Freehold property is not being depreciated as the directors feel they will be kept in such a state of repair that their value is unlikely to reduce. In accordance with FRS102 section 1A the directors have reviewed the properties for impairment at the year end and are satisfied that there has been no diminution in value.

Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, bank loans, other loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), other loans, trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern

The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Improvements

Fixtures

Freehold

to

and

Office

property

property

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1st April 2025

603,330

329,945

107,579

2,115

1,042,969

Additions

-

-

1,631

-

1,631

At 31st March 2026

603,330

329,945

109,210

2,115

1,044,600

Depreciation

At 1st April 2025

-

108,513

54,378

1,975

164,866

Charge for year

-

22,153

8,224

71

30,448

At 31st March 2026

-

130,666

62,602

2,046

195,314

Net book value

At 31st March 2026

603,330

199,279

46,608

69

849,286

At 31st March 2025

603,330

221,432

53,201

140

878,103

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

10,620

4,234

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

9,259

9,859

Trade creditors

189

-

Taxation and social security

35,916

16,746

Other creditors

396,257

446,609

441,621

473,214

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

288,307

294,864

Amounts falling due in more than five years:

Repayable by instalments

Bank loans due after five years

251,270

257,427

8.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

297,566

304,723

The Royal Bank of Scotland hold standard security and a floating charge over the land and buildings known as and forming Netherbyres House, Eyemouth, Berwickshire.