BOA UK Limited - Filleted accounts

Registered number

02954891

BOA UK Limited

Filleted Accounts

31 January 2026

BOA UK Limited
Registered number:		02954891
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets			-			-
Tangible assets	3		75,110			83,359
Investments			-			-
			75,110			83,359

Current assets
Stocks		849,366			865,575
Debtors	4	73,021			78,712
Investments held as current assets		-			-
Cash at bank and in hand		5,688			4,425
		928,075			948,712

Creditors: amounts falling due within one year	5	(45,951)			(53,132)

Net current assets			882,124			895,580

Total assets less current liabilities			957,234			978,939

Creditors: amounts falling due after more than one year	6		(15,522)			(38,318)

Provisions for liabilities			-			-


Net assets			941,712			940,621

Capital and reserves
Called up share capital			982,398			982,398
Share premium			-			-
Revaluation reserve			-			-
Profit and loss account			(40,686)			(41,777)

Shareholders' funds			941,712			940,621

The director is 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 director acknowledges his 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.




Brian Michael Alexander
Director
Approved by the board on 28 October 2026

BOA UK 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 represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery			10%		Reducing Balance
	Fixtures, fittings, tools and equipment			15%		Reducing Balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5



3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	-		679,429		-		679,429
	Additions	-		170		-		170
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 January 2026	-		679,599		-		679,599

	Depreciation
	At 1 February 2025	-		596,070		-		596,070
	Charge for the year	-		8,419		-		8,419
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 January 2026	-		604,489		-		604,489

	Net book value
	At 31 January 2026	-		75,110		-		75,110
	At 31 January 2025	-		83,359		-		83,359


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-

4	Debtors					2026		2025
£							£

	Trade debtors					21,804		27,507
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					47,321		40,088
	Deferred tax asset					-		-
	Other debtors					3,896		11,117
						73,021		78,712

	Amounts due after more than one year included above					-		-


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					(2,638)		378
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					42,478		35,515
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Taxation and social security costs					3,240		13,712
	Other creditors					2,871		3,527
						45,951		53,132


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Non-equity preference shares					-		-
	Bank loans					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					15,522		38,318
						15,522		38,318


7	Loans					2026		2025
£							£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years					-		-
	Instalments falling due for payment after more than five years					-		-
						-		-


	Secured bank loans					-		-

8	Events after the reporting date

	No significant or relevent events have ocurred


9	Capital commitments					2026		2025
£							£

	Amounts contracted for but not provided in the accounts					-		-


10	Contingent liabilities

	The company has no contingent liabilities


11	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Brian Michael Alexander
	There are no loans to the Company Director


12	Related party transactions

	BOA Style Ltd
	Deemed related for Corporation Tax purposes only
	At the balance sheet date, the listed amount was due from/(to) BOA Style Ltd					47,321		40,088

13	Controlling party

	The company is controlled by the director who owns 100% of the called up share capital


14	Other information

	BOA UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 33
	Branbridges Industrial Estate
	East Peckham
	Tonbridge Kent
	TN12 5HF