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REGISTERED NUMBER: 06670864 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BOULD LIMITED

BOULD LIMITED (REGISTERED NUMBER: 06670864)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOULD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Mr G W Dunn
Mrs V S A Dunn
Mr J H L Dunn





REGISTERED OFFICE: Cobweb Cottage
Bould
CHIPPING NORTON
Oxfordshire
OX7 6RT





REGISTERED NUMBER: 06670864 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

BOULD LIMITED (REGISTERED NUMBER: 06670864)

BALANCE SHEET
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,416 16,433

CURRENT ASSETS
Stocks - 653
Debtors 5 3,957 1,141
Cash at bank 93,887 153,420
97,844 155,214
CREDITORS
Amounts falling due within one year 6 6,367 28,034
NET CURRENT ASSETS 91,477 127,180
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,893

143,613

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 102,693 143,413
SHAREHOLDERS' FUNDS 102,893 143,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

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:
(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 12 April 2024 and were signed on its behalf by:





Mr G W Dunn - Director


BOULD LIMITED (REGISTERED NUMBER: 06670864)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Bould 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents net invoiced sales commissions, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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.

BOULD LIMITED (REGISTERED NUMBER: 06670864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 10,363 50,998 16,930 78,291
Additions - - 279 279
At 31 August 2023 10,363 50,998 17,209 78,570
DEPRECIATION
At 1 September 2022 7,169 39,497 15,192 61,858
Charge for year 639 2,875 1,782 5,296
At 31 August 2023 7,808 42,372 16,974 67,154
NET BOOK VALUE
At 31 August 2023 2,555 8,626 235 11,416
At 31 August 2022 3,194 11,501 1,738 16,433

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors 98 -
Tax 895 -
Social security & other taxes 1,135 -
VAT 1,579 525
Prepayments 250 616
3,957 1,141

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 833 184
Company credit card 1,922 37
Tax - 23,430
Social security and other taxes - 1,024
Directors' current accounts 907 654
Accrued expenses 2,705 2,705
6,367 28,034

7. LEASING AGREEMENTS
Total future lease commitments payable under non-cancellable operating leases as at the balance sheet date amounted to £445 (2022 £5,783).

BOULD LIMITED (REGISTERED NUMBER: 06670864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
50 Ordinary C £1 50 50
50 Ordinary D £1 50 50
200 200