BOI TRADING COMPANY LIMITED
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Next accounts due
2027-04-30 (in 11mo)
Last filed for 2025-07-31
Confirmation statement due
2027-03-18 (in 10mo)
Last made up 2026-03-04
Watchouts
Cash
£749K
-80.1% vs 2024
Net assets
£20M
+5.5% highest in 3 filed years
Employees
43
-12.2% lowest in 3 filed years
Profit before tax
£864K
+19.3% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
Name history
Renamed 1 time since incorporation
- BOI TRADING COMPANY LIMITED 1994-05-16 → present
- MANSFIELD TRADING COMPANY LIMITED 1994-03-04 → 1994-05-16
Net assets
7-year trend · vs Consumer Discretionary median
Accounts
7-year trend · latest reflected 2025-07-31
| Metric | Trend | 2019-07-31 | 2020-07-31 | 2021-07-31 | 2022-07-31 | 2023-07-31 | 2024-07-31 | 2025-07-31 |
|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | — | — | £19,775,679 | £21,328,581 | |
| Operating profit | — | — | — | — | — | £799,030 | £1,159,529 | |
| Profit before tax | — | — | — | — | — | £724,594 | £864,151 | |
| Net profit | — | — | — | — | — | £634,363 | £1,048,218 | |
| Cash | — | — | — | £412,038 | — | £3,770,765 | £749,341 | |
| Total assets less current liabilities | — | — | — | £20,715,006 | — | £26,036,947 | £26,730,518 | |
| Net assets | — | — | — | £17,474,908 | — | £19,220,292 | £20,268,510 | |
| Equity | £14,241,716 | £15,358,045 | £16,765,078 | £17,474,908 | £18,585,927 | £19,220,292 | £20,268,510 | |
| Average employees | — | — | — | 44 | — | 49 | 43 | |
| Wages | — | — | — | — | — | £1,445,854 | £1,413,495 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2019-07-31 | 2020-07-31 | 2021-07-31 | 2022-07-31 | 2023-07-31 | 2024-07-31 | 2025-07-31 |
|---|---|---|---|---|---|---|---|---|
| Operating margin | — | — | — | — | — | 4.0% | 5.4% | |
| Net margin | — | — | — | — | — | 3.2% | 4.9% | |
| Return on capital employed | — | — | — | — | — | 3.1% | 4.3% | |
| Gearing (liabilities / total assets) | — | — | — | — | — | 52.7% | 51.8% | |
| Current ratio | — | — | — | — | — | 1.94x | 1.96x | |
| Interest cover | — | — | — | — | — | 2.82x | 2.76x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- DJH Audit Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“the director has considered the current working capital requirements of the business during current challenging times and believes that it is well placed to manage the risks going forward and therefore continues to adopt a going concern basis in accounting in preparing these financial statements.”
Group structure
- BOI TRADING COMPANY LIMITED · parent
- Tru Trading Company Limited 100%
Significant events
- “Subsequent to the reporting date, Boi Trading Company Limited and it's subsidiary Tru Trading Company Limited, were acquired by AS 2019 Limited. This is the result of a group restructure and therefore the ultimate controlling party will continue to be Amarjit Singh Grewal.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
1 active · 6 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SINGH GREWAL, Amarjit | Director | 1994-05-16 | Jan 1968 | British |
Show 6 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ALI, Mohammed Azhar | Secretary | 1995-02-12 | 1998-02-27 |
| BELLAMY, Diane Louise | Secretary | 1998-02-27 | 2017-03-03 |
| FIRST SECRETARIES LIMITED | Corporate Nominee Secretary | 1994-03-04 | 1994-05-16 |
| ALI, Mohammed Azhar | Director | 1994-05-16 | 1998-02-27 |
| BELLAMY, Diane Louise | Director | 1998-02-27 | 2017-03-03 |
| FIRST DIRECTORS LIMITED | Corporate Nominee Director | 1994-03-04 | 1994-05-16 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| As 2019 Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2026-01-23 | Active |
| Mr Amarjit Singh Grewal | Individual | Shares 75–100%, Voting 75–100% | 2017-03-04 | Ceased 2026-01-23 |
Filing timeline
Last 20 of 121 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-29 | AA | accounts | Accounts with accounts type group | |
| 2026-03-17 | CH01 | officers | Change person director company with change date | |
| 2026-03-16 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2026-02-07 | PSC02 | persons-with-significant-control | Notification of a person with significant control | |
| 2026-02-06 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2025-07-07 | AD01 | address | Change registered office address company with date old address new address | |
| 2025-05-13 | AA | accounts | Accounts with accounts type group | |
| 2025-03-06 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-04-26 | AA | accounts | Accounts with accounts type group | |
| 2024-03-14 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-01-19 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2024-01-19 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2023-06-05 | AA | accounts | Accounts with accounts type group | |
| 2023-03-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-01-24 | CH01 | officers | Change person director company with change date | |
| 2022-04-06 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-04-06 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2022-03-09 | AA | accounts | Accounts with accounts type full | |
| 2022-02-17 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2021-05-26 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 7
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2024 → FY2025 · period ending 2025-07-31 vs 2024-07-31
-
Turnover
+7.9%
£19,775,679 £21,328,581
-
Cash
-80.1%
£3,770,765 £749,341
-
Net assets
+5.5%
£19,220,292 £20,268,510
highest in 3 filed years
-
Employees
-12.2%
49 43
lowest in 3 filed years
-
Operating profit
+45.1%
£799,030 £1,159,529
-
Profit before tax
+19.3%
£724,594 £864,151
-
Wages
-2.2%
£1,445,854 £1,413,495
Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers