1 January 2023 false No description of principal activity Taxfiler 2024.5 04342196business:PrivateLimitedCompanyLtd2023-01-012023-12-31 043421962022-12-31 043421962023-01-012023-12-31 04342196business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 04342196business:AbridgedAccounts2023-01-012023-12-31 043421962023-12-31 04342196business:Director12023-01-012023-12-31 04342196business:RegisteredOffice2023-01-012023-12-31 043421962022-12-31 04342196core:WithinOneYear2023-12-31 04342196core:WithinOneYear2022-12-31 04342196core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 04342196core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 04342196core:RevaluationReservecore:PreviouslyStatedAmount2023-12-31 04342196core:RevaluationReservecore:PreviouslyStatedAmount2022-12-31 04342196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 04342196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 04342196core:PreviouslyStatedAmount2023-12-31 04342196core:PreviouslyStatedAmount2022-12-31 04342196business:SmallEntities2023-01-012023-12-31 04342196countries:EnglandWales2023-01-012023-12-31 04342196core:FurnitureFittings2023-01-012023-12-31 043421962022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 04342196 (England and Wales)
BOLTONS FOOD & WINE (UK) LIMITED Unaudited accounts for the year ended 31 December 2023
BOLTONS FOOD & WINE (UK) LIMITED Unaudited accounts Contents
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BOLTONS FOOD & WINE (UK) LIMITED Company Information for the year ended 31 December 2023
Director
JOSE ABEL LUSA ALTUZARRA
Company Number
04342196 (England and Wales)
Registered Office
163 OLD BROMPTON ROAD LONDON SW5 0LJ ENGLAND
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BOLTONS FOOD & WINE (UK) LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
207,348 
208,236 
Current assets
Inventories
26,000 
26,000 
Debtors
392,946 
20,550 
Cash at bank and in hand
1,457,019 
1,702,941 
1,875,965 
1,749,491 
Creditors: amounts falling due within one year
(715,338)
(947,257)
Net current assets
1,160,627 
802,234 
Net assets
1,367,975 
1,010,470 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
200,000 
200,000 
Profit and loss account
1,167,875 
810,370 
Shareholders' funds
1,367,975 
1,010,470 
For the year ending 31 December 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2024 and were signed on its behalf by
JOSE ABEL LUSA ALTUZARRA Director Company Registration No. 04342196
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BOLTONS FOOD & WINE (UK) LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
BOLTONS FOOD & WINE (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04342196. The registered office is 163 OLD BROMPTON ROAD, LONDON, SW5 0LJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 January 2023
220,000 
At 31 December 2023
220,000 
Amortisation
At 1 January 2023
220,000 
At 31 December 2023
220,000 
Net book value
At 31 December 2023
- 
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BOLTONS FOOD & WINE (UK) LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2023
899,421 
Additions
27,166 
At 31 December 2023
926,587 
Depreciation
At 1 January 2023
691,185 
Charge for the year
28,054 
At 31 December 2023
719,239 
Net book value
At 31 December 2023
207,348 
At 31 December 2022
208,236 
6
Average number of employees
During the year the average number of employees was 80 (2022: 73).
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