The Bolthole Micropub Limited


FINANCIAL STATEMENTS


for the year ended 30th June 2024



The Bolthole Micropub Limited

CONTENTS

for the year ended 30th June 2024







The Accounts are comprised of the following:

Statement of Financial Position

Notes to the Accounts



Please note that the Accounts comprise of HTML and iXBRL source code and that this is a printed or visual representation of that source code some of which will not be displayed or printed.

The Bolthole Micropub Limited

Company No. 12034854

STATEMENT OF FINANCIAL POSITION

as at 30th June 2024

20242023
Note£££
FIXED ASSETS
Property, plant and equipment45564859098
5564859098
CURRENT ASSETS
Stocks51135012950
Debtors652765276
Cash at bank and in hand6506169255
8168787481
CURRENT LIABILITIES
Creditors: amounts falling due
within one year74517630956
NET CURRENT ASSETS3651156525
TOTAL ASSETS LESS CURRENT LIABILITIES92159115623
 
Creditors: amounts falling due
after more than one year8-17093
 
NET ASSETS9215998530
 
CAPITAL AND RESERVES
Called up share capital22
Retained earnings9215798528
SHAREHOLDERS FUNDS9215998530

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies which are subject to the small companies' regime. The Income Statement has not been delivered to the Registrar of Companies.

For the year ended 30th June 2024 the Company is entitled to the exemption from the requirement to obtain an audit conferred by section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit in accordance with section 476 of the Act.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board on 8 January 2025


J A Bolton

Director

Company Number 12034854 (England)

The Bolthole Micropub Limited

NOTES TO THE ACCOUNTS

for the year ended 30th June 2024


1   Statutory information

The Bolthole Micropub Limited is a private company limited by shares and registered under company number 12034854 in England. Its registered office address is 12, Hatherley Road, Sidcup, Kent, DA14 4DT.

These financial statements are presented in Sterling, which is the functional currency of the company.

2   Accounting policies

Basis of preparation of financial statements

The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below, and in accordance with Financial Reporting Standard 102 Section 1A and the Companies Act 2006.

Income Recognition

Revenue is measured at the fair value of the consideration received or receivable. Turnover is shown net of value added tax, returns, rebates and discounts. Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is possible that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

Depreciation

Depreciation is provided on all property, plant and equipment, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant, machinery and vehicles10-25% reducing balance

Stocks

Stocks are valued at the lower of cost and expected selling price less any costs to sell.

Leasing

Assets, obtained under hire purchase contracts and 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 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 on a straight line basis.

Pensions

The Company operates a defined contribution pension scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3   Employee information

The average number of employees during the accounting period was 7 (2023 - 7).

4   Property, plant and equipment
 
PlantFixtures
Land andMotorandand
BuildingsVehiclesMachineryFittingsTotal
£££££
Cost
At 1st July 2023 22621417930005404973490
Additions---38833883
At 30th June 202422621417930005793277373
 
Depreciation
At 1st July 2023 -6203813737614392
Charge for year-199421951207333
At 30th June 2024-819710321249621725
 
Net Book Value
At 30th June 20242262598219684543655648
At 30th June 20232262797621874667359098

5   Stocks20242023
££
 
Finished goods and goods for resale1135012950
1135012950

The difference between purchase price or production cost of stocks and their replacement cost is not material.


6   Debtors20242023
££
 
Prepayments and accrued income52765276
52765276

7   Creditors: amounts falling due within one year20242023
££
 
Loans and Overdrafts170922889
Trade Creditors74951349
Corporation tax154779792
Taxes and social security costs32655553
Other creditors184711373
4517630956

8   Creditors: amounts falling due after one year20242023
££
 
Loans and Overdrafts-17093
-17093

9   Loans20242023
££
Analysis of maturity of debt:
 
Within one year170922889
Between one and five years-17093
1709219982

10   Transactions with Directors

There were no transactions with Directors except as reflected in the Director's loan account for each Director. The closing balances of each account are as detailed below. Credit balances are shown without brackets. These balances are included in the figure for "Creditors and Accruals" in the accounts. Overdrawn balances are included in the figure for "Other Debtors".

20242023
££
 
J A Bolton1765024
D J Dalton1765024
35210048

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