01 September 2022 31 August 2023 No principle activity is included 04935457 2022-09-01 04935457 2023-08-31 04935457 2022-09-01 2023-08-31 04935457 2022-08-31 04935457 2021-09-01 2022-08-31 04935457 uk-core:WithinOneYear 2023-08-31 04935457 uk-core:WithinOneYear 2022-08-31 04935457 uk-core:AfterOneYear 2023-08-31 04935457 uk-core:AfterOneYear 2022-08-31 04935457 uk-core:ShareCapital 2023-08-31 04935457 uk-core:ShareCapital 2022-08-31 04935457 uk-core:SharePremium 2023-08-31 04935457 uk-core:SharePremium 2022-08-31 04935457 uk-core:OtherReservesSubtotal 2023-08-31 04935457 uk-core:OtherReservesSubtotal 2022-08-31 04935457 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 04935457 uk-core:RetainedEarningsAccumulatedLosses 2022-08-31 04935457 uk-bus:RegisteredOffice 2022-09-01 2023-08-31 04935457 uk-curr:PoundSterling 2022-09-01 2023-08-31 04935457 uk-core:Vehicles 2022-09-01 2023-08-31 04935457 uk-core:FurnitureFittings 2022-09-01 2023-08-31 04935457 uk-core:OfficeEquipment 2022-09-01 2023-08-31 04935457 uk-core:LandBuildings uk-core:ShortLeaseholdAssets 2022-08-31 04935457 uk-core:VehiclesPlantMachinery 2022-08-31 04935457 uk-core:FurnitureFittingsToolsEquipment 2022-08-31 04935457 uk-core:LandBuildings uk-core:ShortLeaseholdAssets 2022-09-01 2023-08-31 04935457 uk-core:VehiclesPlantMachinery 2022-09-01 2023-08-31 04935457 uk-core:FurnitureFittingsToolsEquipment 2022-09-01 2023-08-31 04935457 uk-core:LandBuildings uk-core:ShortLeaseholdAssets 2023-08-31 04935457 uk-core:VehiclesPlantMachinery 2023-08-31 04935457 uk-core:FurnitureFittingsToolsEquipment 2023-08-31 04935457 uk-core:BetweenTwoFiveYears 2023-08-31 04935457 uk-core:BetweenTwoFiveYears 2022-08-31 04935457 uk-bus:FRS102 2022-09-01 2023-08-31 04935457 uk-bus:FullAccounts 2022-09-01 2023-08-31 04935457 uk-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04935457 uk-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  BOLTON STRUCTURES LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 31 AUGUST 2023
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  BOLTON STRUCTURES LIMITED
  Company registered number: 04935457
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 31 August 2023
           
    Note 2023 2022
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 34,607 34,637
  CURRENT ASSETS    
  Inventories   25,000 25,000
  Debtors 4 228,916 194,157
      253,916 219,157
  CREDITORS: Amounts falling due within one year 5 122,829 171,996
  NET CURRENT ASSETS   131,087 47,161
  TOTAL ASSETS LESS CURRENT LIABILITIES   165,694 81,798
           
  CREDITORS: Amounts falling due after more than one year 6 (20,000) (30,000)
  NET ASSETS   £145,694 £51,798
       
  CAPITAL AND RESERVES
  Called up share capital   70 70
  Share premium account   20,500 20,500
  Other reserves   10,033 10,033
  Retained earnings   115,091 21,195
  SHAREHOLDERS' FUNDS   £145,694 £51,798
       
  page 1
  BOLTON STRUCTURES LIMITED
  Company registered number: 04935457
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 31 August 2023 (CONT.)
           
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records, and for the preparation of accounts.
       
  These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies
       
  All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 August 2023 in accordance with Section 444 (2A) of the Companies Act 2006
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered
  The financial statements were approved and authorised for issue by the board of directors on 20 October 2023
 
  Signed on behalf of the board of directors
 
 
       
       
       
  IM Rogers, Director
       
       
  page 2
  BOLTON STRUCTURES LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 31 AUGUST 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Bolton Structures Limited is a private company limited by shares incorporated in England.
         
  Registered office:
  Unit 1b, Pocket Nook Lane, Lowton, Warrington, Greater Manchester, WA3 1AW.
         
1b. Basis of accounting
         
  These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Taxation
         
         
  Taxation represents the sum of corporation tax currently payable. The company's liability for corporation tax is calculated using tax rates that have been enacted by the end of the reporting period.
       
1e. Fixed assets
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Computer equipment Reducing balance 33%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1f. Stocks and work in progress
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition. Work in progress is reflected in the accounts by recording turnover and related costs as activity progresses.
         
         
1g. Leased assets
         
  Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.
         
 
         
  page 3
  BOLTON STRUCTURES LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 AUGUST 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1h. Employee benefits
         
  The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the year were as follows:
    2023 2022
    No. No.
  Management and administration 3 4
  Production and sales 16 17
    19 21
   
           
3. TANGIBLE FIXED ASSETS
           
    Computer Fixtures &  
    Equipment Fittings Equipment Total
    £ £ £ £
  Cost
           
  At 1 September 2022 2,239 5,883 57,306 65,428
  Additions other than through business combinations - - 6,220 6,220
  At 31 August 2023 2,239 5,883 63,526 71,648
   
  Depreciation
           
  At 1 September 2022 1,566 2,270 26,955 30,791
  For the year 222 542 5,486 6,250
  At 31 August 2023 1,788 2,812 32,441 37,041
   
  Net Book Amounts
           
  At 31 August 2023 451 3,071 31,085 34,607
  At 31 August 2022 673 3,613 30,351 34,637
   
       
       
4. DEBTORS :AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022
    £ £
  Trade debtors 202,632 123,772
  Loan Account - Orrell Steelwork Ltd 23,000 35,000
  Other debtors 3,284 35,385
    £228,916 £194,157
   
  page 4
  BOLTON STRUCTURES LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 AUGUST 2023
       
       
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2023 2022
    £ £
  Bank loans and overdrafts 12,762 32,445
  Trade creditors 39,107 56,660
  Other taxes and social security 52,108 48,807
  Other creditors 18,852 34,084
    £122,829 £171,996
   
  The bank loans and overdrafts are secured by a debenture over the company's assets.
       
       
       
6. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
    2023 2022
    £ £
  Bank loans and overdrafts 20,000 30,000
    £20,000 £30,000
   
  Analysis of borrowings:
       
  Due within five years:
  within 1 year
  bank 10,000 10,000
  within 2-5 years
  bank 20,000 30,000
    £30,000 £40,000
   
  page 5