Boerie Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 13153073

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		94,865		43,323

			94,865		43,323
CURRENT ASSETS
Stocks		22,122		17,012
Debtors		41,779		15,258
Cash at bank and in hand		3,565		775

		67,466		33,045
Creditors: Amounts Falling Due Within One Year		(215,143 )		(144,145 )

NET CURRENT ASSETS (LIABILITIES)			(147,677 )		(111,100 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(52,812 )		(67,777 )

NET LIABILITIES			(52,812 )		(67,777 )

CAPITAL AND RESERVES
Called up share capital			40		40
Profit and Loss Account			(52,852 )		(67,817 )

SHAREHOLDERS' FUNDS			(52,812)		(67,777)

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Boerie Ltd

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr T Goodwin

Director

30 October 2026

The notes on page 3 form part of these financial statements.

1. General Information

Boerie Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13153073 . The registered office is The Street Bakeshop The Street, Old Basing, Basingstoke, Hants, RG24 7BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	35% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	121,591
Additions	71,928

As at 31 January 2026	193,519

...CONTINUED

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Boerie Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	78,268
Provided during the period	20,386

As at 31 January 2026	98,654

Net Book Value
As at 31 January 2026	94,865

As at 1 February 2025	43,323

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