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Registered number: 13181091









BOULD INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BOULD INVESTMENTS LIMITED
REGISTERED NUMBER: 13181091

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
522,041
283,643

  
522,041
283,643

CURRENT ASSETS
  

Debtors: amounts falling due after more than one year
 5 
200,000
-

Debtors: amounts falling due within one year
 5 
14,262
-

Cash at bank and in hand
  
35,045
20,384

  
249,307
20,384

Creditors: amounts falling due within one year
 6 
(751,182)
(294,339)

NET CURRENT LIABILITIES
  
 
 
(501,875)
 
 
(273,955)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
20,166
9,688

  

NET ASSETS
  
20,166
9,688


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
20,066
9,588

  
20,166
9,688


Page 1

 
BOULD INVESTMENTS LIMITED
REGISTERED NUMBER: 13181091
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




H R van Cutsem
Director

Date: 28 November 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
BOULD INVESTMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2022
100
39,535
39,635



Loss for the year
-
(29,947)
(29,947)



At 1 April 2023
100
9,588
9,688



Profit for the year
-
10,478
10,478


AT 31 MARCH 2024
100
20,066
20,166


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
BOULD INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Bould Investments Limited is a limited company incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

TURNOVER

Turnover represents income from the Company's listed investment portfolio. Turnover is recognised in the period to which the dividend or interest relates.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
BOULD INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

VALUATION OF INVESTMENTS

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


EMPLOYEES




The Company has no employees other than the director, who did not receive any remuneration (2023 - £NIL).


4.


FIXED ASSET INVESTMENTS





Listed investments

£



COST OR VALUATION


At 1 April 2023
283,643


Additions
281,855


Disposals
(20,537)


Revaluations
(22,920)



At 31 March 2024
522,041




Page 5

 
BOULD INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


DEBTORS

2024
2023
£
£

DUE AFTER MORE THAN ONE YEAR

Other debtors
200,000
-

200,000
-


2024
2023
£
£

DUE WITHIN ONE YEAR

Prepayments and accrued income
14,262
-

14,262
-



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
4,032
375

Other creditors
744,720
291,720

Accruals and deferred income
2,430
2,244

751,182
294,339



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



80 (2023 - 80) Ordinary shares of £1.00 each
80
80
5 (2023 - 5) A shares of £1.00 each
5
5
5 (2023 - 5) B shares of £1.00 each
5
5
5 (2023 - 5) C shares of £1.00 each
5
5
5 (2023 - 5) D shares of £1.00 each
5
5

100

100


 
Page 6