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REGISTERED NUMBER: 00650416 (England and Wales)




























Unaudited Financial Statements

for the Year Ended 30 April 2024

for

John Charlton (Bolton) Limited

John Charlton (Bolton) Limited (Registered number: 00650416)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


John Charlton (Bolton) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr John Phillip Charlton
Mrs Anna Charlton
Mr John James Charlton





SECRETARY: Mrs Anna Charlton





REGISTERED OFFICE: Bent Street Works
Bent Street
Kearsley
Bolton
BL4 8BB





REGISTERED NUMBER: 00650416 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

John Charlton (Bolton) Limited (Registered number: 00650416)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,737 10,090

CURRENT ASSETS
Stocks 30,000 35,000
Debtors 5 59,085 49,502
Cash at bank and in hand 1,273,681 1,301,105
1,362,766 1,385,607
CREDITORS
Amounts falling due within one year 6 46,358 26,985
NET CURRENT ASSETS 1,316,408 1,358,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,325,145

1,368,712

CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Capital redemption reserve 38,973 38,973
Retained earnings 1,281,172 1,324,739
SHAREHOLDERS' FUNDS 1,325,145 1,368,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by:





Mr John Phillip Charlton - Director


John Charlton (Bolton) Limited (Registered number: 00650416)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

John Charlton (Bolton) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 2% on cost
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 Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

John Charlton (Bolton) Limited (Registered number: 00650416)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Freehold Motor Computer
property vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 45,354 11,301 1,764 58,419
DEPRECIATION
At 1 May 2023 37,049 9,518 1,762 48,329
Charge for year 907 446 - 1,353
At 30 April 2024 37,956 9,964 1,762 49,682
NET BOOK VALUE
At 30 April 2024 7,398 1,337 2 8,737
At 30 April 2023 8,305 1,783 2 10,090

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,198 36,044
Tax - 737
VAT 6,247 3,782
Prepayments 9,640 8,939
59,085 49,502

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 28,484 24,438
Social security and other taxes 393 360
Other creditors 159 111
Directors' current accounts 15,142 -
Accrued expenses 2,180 2,076
46,358 26,985

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5,000 Ordinary £1 5,000 5,000

8. ULTIMATE CONTROLLING PARTY

Throughout the current and previous year, the company has been under the control of Mr J P Charlton, director, by virtue of his own shareholding of 2.2% and as a Trustee of the Lord John Charlton Trust which owns the remaining 97.8% of the company's shares.