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Registered number: 04782684
Bootle Glass Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04782684
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 52,294 43,770
52,294 43,770
CURRENT ASSETS
Stocks 6 14,139 13,889
Debtors 7 122,211 80,032
Cash at bank and in hand 43,406 43,786
179,756 137,707
Creditors: Amounts Falling Due Within One Year 8 (165,769 ) (126,738 )
NET CURRENT ASSETS (LIABILITIES) 13,987 10,969
TOTAL ASSETS LESS CURRENT LIABILITIES 66,281 54,739
Creditors: Amounts Falling Due After More Than One Year 9 (16,667 ) (24,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,073 ) (8,147 )
NET ASSETS 36,541 21,925
CAPITAL AND RESERVES
Called up share capital 10 2 32
Profit and Loss Account 36,539 21,893
SHAREHOLDERS' FUNDS 36,541 21,925
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Mr M Clarke
Director
18 April 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bootle Glass Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04782684 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract the evidence a residual interest in the asset of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (Including share capital) are equivalent to a similar debt instrument, those financial instruments are classes as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classes as an equity instrument. Any dividends and distributions relating to an equity instrument are debited direct to equity. 
2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 13)
13 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 3,500
As at 30 April 2023 3,500
Amortisation
As at 1 May 2022 3,500
As at 30 April 2023 3,500
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 66,316 91,237 9,050 166,603
Additions 22,000 812 - 22,812
As at 30 April 2023 88,316 92,049 9,050 189,415
Depreciation
As at 1 May 2022 45,308 71,028 6,497 122,833
Provided during the period 10,752 3,153 383 14,288
As at 30 April 2023 56,060 74,181 6,880 137,121
Net Book Value
As at 30 April 2023 32,256 17,868 2,170 52,294
As at 1 May 2022 21,008 20,209 2,553 43,770
6. Stocks
2023 2022
£ £
Stock and work in progress 14,139 13,889
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 114,309 72,525
Other debtors 7,902 7,507
122,211 80,032
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 108,996 79,175
Bank loans and overdrafts 8,000 8,000
Other creditors 3,528 5,821
Taxation and social security 45,245 33,742
165,769 126,738
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,667 24,667
16,667 24,667
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 32
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 118 474
Later than one year and not later than five years - 118
118 592
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