REGISTERED NUMBER: 03276765 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BOE INFORMATION SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Harrison

P Calver

S Hill

O Smart

REGISTERED OFFICE:

2 Chalkhill House

19 Rosary Road

Norwich

NR1 1SZ

REGISTERED NUMBER:

03276765 (England and Wales)

ACCOUNTANTS:

Diverset Limited

Chartered Accountants

Ferrari House

258 Field End Road

Ruislip

Middlesex

HA4 9UU

FIXED ASSETS

Tangible assets

4

6,081

6,904

CURRENT ASSETS

Debtors

5

68,758

44,670

Cash at bank

261,169

253,128

329,927

297,798

CREDITORS

Amounts falling due within one year

6

333,555

261,644

NET CURRENT (LIABILITIES)/ASSETS

(3,628

)

36,154

TOTAL ASSETS LESS CURRENT LIABILITIES

2,453

43,058

PROVISIONS FOR LIABILITIES

1,520

1,726

NET ASSETS

933

41,332

CAPITAL AND RESERVES

Called up share capital

7

120

120

Retained earnings

813

41,212

SHAREHOLDERS' FUNDS

933

41,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

S Hill - Director

1.	STATUTORY INFORMATION

BOE Information Systems Limited is a private company, limited by shares , registered in England and Wales. 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.

The directors have concluded that the company is and remains a going concern based on current and perspective performance.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

60,674

Additions

2,844

At 31 March 2025

63,518

DEPRECIATION

At 1 April 2024

53,770

Charge for year

3,667

At 31 March 2025

57,437

NET BOOK VALUE

At 31 March 2025

6,081

At 31 March 2024

6,904

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,118

36,220

Other debtors

6,640

8,450

68,758

44,670

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

47,472

35,801

Taxation and social security

64,546

56,106

Other creditors

221,537

169,737

333,555

261,644

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12,000

Ordinary

£0.01

120

120

8.	ULTIMATE CONTROLLING PARTY

The company is 80% owned by LOOPD Software Ltd, which is equally owned by the four directors.