2023-05-012024-04-302024-04-30false09015081BOLT & FARR LTD2025-01-14falseiso4217:GBPxbrli:pure090150812023-05-01090150812024-04-30090150812023-05-012024-04-30090150812022-05-01090150812023-04-30090150812022-05-012023-04-3009015081bus:SmallEntities2023-05-012024-04-3009015081bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3009015081bus:FullAccounts2023-05-012024-04-3009015081bus:PrivateLimitedCompanyLtd2023-05-012024-04-3009015081core:WithinOneYear2024-04-3009015081core:AfterOneYear2024-04-3009015081core:WithinOneYear2023-04-3009015081core:AfterOneYear2023-04-3009015081core:ShareCapital2024-04-3009015081core:SharePremium2024-04-3009015081core:RevaluationReserve2024-04-3009015081core:OtherReservesSubtotal2024-04-3009015081core:RetainedEarningsAccumulatedLosses2024-04-3009015081core:ShareCapital2023-04-3009015081core:SharePremium2023-04-3009015081core:RevaluationReserve2023-04-3009015081core:OtherReservesSubtotal2023-04-3009015081core:RetainedEarningsAccumulatedLosses2023-04-3009015081core:LandBuildings2024-04-3009015081core:PlantMachinery2024-04-3009015081core:Vehicles2024-04-3009015081core:FurnitureFittings2024-04-3009015081core:OfficeEquipment2024-04-3009015081core:NetGoodwill2024-04-3009015081core:IntangibleAssetsOtherThanGoodwill2024-04-3009015081core:ListedExchangeTraded2024-04-3009015081core:UnlistedNon-exchangeTraded2024-04-3009015081core:LandBuildings2023-04-3009015081core:PlantMachinery2023-04-3009015081core:Vehicles2023-04-3009015081core:FurnitureFittings2023-04-3009015081core:OfficeEquipment2023-04-3009015081core:NetGoodwill2023-04-3009015081core:IntangibleAssetsOtherThanGoodwill2023-04-3009015081core:ListedExchangeTraded2023-04-3009015081core:UnlistedNon-exchangeTraded2023-04-3009015081core:LandBuildings2023-05-012024-04-3009015081core:PlantMachinery2023-05-012024-04-3009015081core:Vehicles2023-05-012024-04-3009015081core:FurnitureFittings2023-05-012024-04-3009015081core:OfficeEquipment2023-05-012024-04-3009015081core:NetGoodwill2023-05-012024-04-3009015081core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009015081core:ListedExchangeTraded2023-05-012024-04-3009015081core:UnlistedNon-exchangeTraded2023-05-012024-04-3009015081core:MoreThanFiveYears2023-05-012024-04-3009015081core:Non-currentFinancialInstruments2024-04-3009015081core:Non-currentFinancialInstruments2023-04-3009015081dpl:CostSales2023-05-012024-04-3009015081dpl:DistributionCosts2023-05-012024-04-3009015081core:LandBuildings2023-05-012024-04-3009015081core:PlantMachinery2023-05-012024-04-3009015081core:Vehicles2023-05-012024-04-3009015081core:FurnitureFittings2023-05-012024-04-3009015081core:OfficeEquipment2023-05-012024-04-3009015081dpl:AdministrativeExpenses2023-05-012024-04-3009015081core:NetGoodwill2023-05-012024-04-3009015081core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009015081dpl:GroupUndertakings2023-05-012024-04-3009015081dpl:ParticipatingInterests2023-05-012024-04-3009015081dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3009015081core:ListedExchangeTraded2023-05-012024-04-3009015081dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3009015081core:UnlistedNon-exchangeTraded2023-05-012024-04-3009015081dpl:CostSales2022-05-012023-04-3009015081dpl:DistributionCosts2022-05-012023-04-3009015081core:LandBuildings2022-05-012023-04-3009015081core:PlantMachinery2022-05-012023-04-3009015081core:Vehicles2022-05-012023-04-3009015081core:FurnitureFittings2022-05-012023-04-3009015081core:OfficeEquipment2022-05-012023-04-3009015081dpl:AdministrativeExpenses2022-05-012023-04-3009015081core:NetGoodwill2022-05-012023-04-3009015081core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009015081dpl:GroupUndertakings2022-05-012023-04-3009015081dpl:ParticipatingInterests2022-05-012023-04-3009015081dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3009015081core:ListedExchangeTraded2022-05-012023-04-3009015081dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3009015081core:UnlistedNon-exchangeTraded2022-05-012023-04-3009015081core:NetGoodwill2024-04-3009015081core:IntangibleAssetsOtherThanGoodwill2024-04-3009015081core:LandBuildings2024-04-3009015081core:PlantMachinery2024-04-3009015081core:Vehicles2024-04-3009015081core:FurnitureFittings2024-04-3009015081core:OfficeEquipment2024-04-3009015081core:AfterOneYear2024-04-3009015081core:WithinOneYear2024-04-3009015081core:ListedExchangeTraded2024-04-3009015081core:UnlistedNon-exchangeTraded2024-04-3009015081core:ShareCapital2024-04-3009015081core:SharePremium2024-04-3009015081core:RevaluationReserve2024-04-3009015081core:OtherReservesSubtotal2024-04-3009015081core:RetainedEarningsAccumulatedLosses2024-04-3009015081core:NetGoodwill2023-04-3009015081core:IntangibleAssetsOtherThanGoodwill2023-04-3009015081core:LandBuildings2023-04-3009015081core:PlantMachinery2023-04-3009015081core:Vehicles2023-04-3009015081core:FurnitureFittings2023-04-3009015081core:OfficeEquipment2023-04-3009015081core:AfterOneYear2023-04-3009015081core:WithinOneYear2023-04-3009015081core:ListedExchangeTraded2023-04-3009015081core:UnlistedNon-exchangeTraded2023-04-3009015081core:ShareCapital2023-04-3009015081core:SharePremium2023-04-3009015081core:RevaluationReserve2023-04-3009015081core:OtherReservesSubtotal2023-04-3009015081core:RetainedEarningsAccumulatedLosses2023-04-3009015081core:NetGoodwill2022-05-0109015081core:IntangibleAssetsOtherThanGoodwill2022-05-0109015081core:LandBuildings2022-05-0109015081core:PlantMachinery2022-05-0109015081core:Vehicles2022-05-0109015081core:FurnitureFittings2022-05-0109015081core:OfficeEquipment2022-05-0109015081core:AfterOneYear2022-05-0109015081core:WithinOneYear2022-05-0109015081core:ListedExchangeTraded2022-05-0109015081core:UnlistedNon-exchangeTraded2022-05-0109015081core:ShareCapital2022-05-0109015081core:SharePremium2022-05-0109015081core:RevaluationReserve2022-05-0109015081core:OtherReservesSubtotal2022-05-0109015081core:RetainedEarningsAccumulatedLosses2022-05-0109015081core:AfterOneYear2023-05-012024-04-3009015081core:WithinOneYear2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3009015081core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3009015081core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3009015081core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3009015081core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3009015081core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3009015081bus:Director12023-05-012024-04-3009015081core:FurnitureFittingsToolsEquipment2023-04-3009015081core:FurnitureFittingsToolsEquipment2023-05-012024-04-3009015081core:FurnitureFittingsToolsEquipment2024-04-30

BOLT & FARR LTD

Registered Number
09015081
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BOLT & FARR LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

G Farr

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

09015081 (England and Wales)
BOLT & FARR LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets43,415849
3,415849
Current assets
Debtors1,7503,250
Cash at bank and on hand11,12611,791
12,87615,041
Creditors amounts falling due within one year5(9,843)(10,076)
Net current assets (liabilities)3,0334,965
Total assets less current liabilities6,4485,814
Net assets6,4485,814
Capital and reserves
Called up share capital100100
Profit and loss account6,3485,714
Shareholders' funds6,4485,814
The financial statements were approved and authorised for issue by the Director on 14 January 2025, and are signed on its behalf by:
G Farr
Director
Registered Company No. 09015081
BOLT & FARR LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 2310,00010,000
At 30 April 2410,00010,000
Amortisation and impairment
At 01 May 2310,00010,000
At 30 April 2410,00010,000
Net book value
At 30 April 24--
At 30 April 23--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 232,367-2,367
Additions-3,7993,799
At 30 April 242,3673,7996,166
Depreciation and impairment
At 01 May 231,518-1,518
Charge for year2839501,233
At 30 April 241,8019502,751
Net book value
At 30 April 245662,8493,415
At 30 April 23849-849
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,4346,638
Other creditors3,4093,438
Total9,84310,076