BOA Style Limited - Filleted accounts

Registered number

03995800

BOA Style Limited

Filleted Accounts

31 January 2026

BOA Style Limited
Registered number:		03995800
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets			-			-
Tangible assets	4		1,082			1,273
Investments			-			-
			1,082			1,273

Current assets
Stocks		-			-
Debtors	5	20,577			17,184
Investments held as current assets		-			-
Cash at bank and in hand		357			4
		20,934			17,188

Creditors: amounts falling due within one year	6	(47,967)			(40,725)

Net current liabilities			(27,033)			(23,537)

Total assets less current liabilities			(25,951)			(22,264)

Creditors: amounts falling due after more than one year	7		(1,596,520)			(1,604,573)

Provisions for liabilities			-			-


Net liabilities			(1,622,471)			(1,626,837)

Capital and reserves
Called up share capital			500			500
Share premium			-			-
Revaluation reserve	12		-			-
Profit and loss account			(1,622,971)			(1,627,337)

Shareholders' funds			(1,622,471)			(1,626,837)

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 Style 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 fair 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:

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

	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.



3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					0		0

4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	-		191,603		-		191,603
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 January 2026	-		191,603		-		191,603

	Depreciation
	At 1 February 2025	-		190,330		-		190,330
	Charge for the year	-		191		-		191
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 January 2026	-		190,521		-		190,521

	Net book value
	At 31 January 2026	-		1,082		-		1,082
	At 31 January 2025	-		1,273		-		1,273


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]


5	Debtors					2026		2025
£							£

	Trade debtors					2,886		1,032
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					17,691		16,152
						20,577		17,184

	Amounts due after more than one year included above					-		-


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

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					646		646
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					47,321		40,088
	Taxation and social security costs					-		-
	Other creditors					-		(9)
						47,967		40,725


7	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					1,596,520		1,604,573
						1,596,520		1,604,573


8	Events after the reporting date

	There have been no significant events for the company since the balance sheet date.


9	Contingent liabilities

	There are no contingent liabilities at the date of the balance sheet


10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	There were no loans to the director at any time during the year

11	Guarantees made by the company on behalf of directors
	Main terms			Maximum	Amount paid
liability					and incurred
£					£
	No Guarantees were given on behalf of the director during the year
						-

12	Related party transactions

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