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REGISTERED NUMBER: 10519797 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Bourton Limited

Bourton Limited (Registered number: 10519797)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bourton Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R S Waycott
Mrs O Hill





REGISTERED OFFICE: 122 Winchcombe Steet
Cheltenham
GL52 2NW





REGISTERED NUMBER: 10519797 (England and Wales)





ACCOUNTANTS: Crossley and Co.
122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW

Bourton Limited (Registered number: 10519797)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
CURRENT ASSETS
Stocks 4 270,813 270,813
Debtors 5 9,759 -
Cash at bank 177,501 271,406
458,073 542,219
CREDITORS
Amounts falling due within one year 6 109,429 151,974
NET CURRENT ASSETS 348,644 390,245
TOTAL ASSETS LESS CURRENT
LIABILITIES

348,644

390,245

CAPITAL AND RESERVES
Called up share capital 7 24,002 24,002
Retained earnings 8 324,642 366,243
SHAREHOLDERS' FUNDS 348,644 390,245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 1 November 2024 and were signed on its behalf by:





R S Waycott - Director


Bourton Limited (Registered number: 10519797)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Bourton 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 or deferred taxation assets and liabilities are not discounted.

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.

Stock
Stock comprises the cost of acquiring, promoting and developing property sites. The stock is valued at the lower of cost and net realizable value.

Going concern
The directors acknowledge that the company has made a trading loss and has Net Liabilities of £13,522 and is reliant on the continued support of the shareholder directors. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Bourton Limited (Registered number: 10519797)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. STOCKS
31.3.24 31.3.23
£    £   
Stocks 270,813 270,813

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation 9,759 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 3,105 -
Tax - 85,909
Directors' current accounts 104,524 64,565
Accrued expenses 1,800 1,500
109,429 151,974

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary 1 2 2
12,000 A Ordinary 1 12,000 12,000
12,000 B Ordinary 1 12,000 12,000
24,002 24,002

8. RESERVES
Retained
earnings
£   

At 1 April 2023 366,243
Deficit for the year (41,601 )
At 31 March 2024 324,642