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REGISTERED NUMBER: 04685535 (England and Wales)















M Bott Limited

Unaudited Financial Statements for the Year Ended 30 April 2024






M Bott Limited (Registered number: 04685535)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


M Bott Limited

Company Information
for the Year Ended 30 April 2024







Directors: M P Bott
A M Bott
M A Bott





Secretary: A M Bott





Registered office: The Cottage
Cowburns Farm
Normoss Road
Blackpool
Lancashire
FY3 0BD





Registered number: 04685535 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

M Bott Limited (Registered number: 04685535)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 20,000 20,000
Tangible assets 5 71,069 90,209
91,069 110,209

Current assets
Debtors 6 29,315 75,842
Cash at bank 1,907 13,892
31,222 89,734
Creditors
Amounts falling due within one year 7 107,306 142,507
Net current liabilities (76,084 ) (52,773 )
Total assets less current liabilities 14,985 57,436

Creditors
Amounts falling due after more than
one year

8

(13,249

)

(25,560

)

Provisions for liabilities 9 (17,333 ) (23,905 )
Net (liabilities)/assets (15,597 ) 7,971

M Bott Limited (Registered number: 04685535)

Statement of Financial Position - continued
30 April 2024

2024 2023
Notes £    £    £    £   
Capital and reserves
Called up share capital 10 100 100
Retained earnings (15,697 ) 7,871
Shareholders' funds (15,597 ) 7,971

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 15 January 2025 and were signed on its behalf by:





M P Bott - Director


M Bott Limited (Registered number: 04685535)

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

1. Statutory information

M Bott 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 represents the consideration receivable in respect of landscaping gardening and related contracting services provided during the year.

Goodwill
Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £2000 and the profit for the year reduced accordingly.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.


M Bott Limited (Registered number: 04685535)

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

2. Accounting policies - continued
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern
The company relies upon the financial support of its creditors, particularly its directors to facilitate a continuation of its trading activity. The directors have agreed to only withdraw from their loan accounts in small tranches, as and when cashflow permits. Therefore the directors are able to prepare the financial statements on the basis of the going concern concept.

3. Employees and directors

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

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 May 2023
and 30 April 2024 20,000
Net book value
At 30 April 2024 20,000
At 30 April 2023 20,000

M Bott Limited (Registered number: 04685535)

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

5. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 May 2023 207,224 37,400 10,600 255,224
Additions 3,416 - - 3,416
Disposals (32,869 ) - - (32,869 )
At 30 April 2024 177,771 37,400 10,600 225,771
Depreciation
At 1 May 2023 125,342 29,572 10,101 165,015
Charge for year 16,789 1,957 259 19,005
Eliminated on disposal (29,318 ) - - (29,318 )
At 30 April 2024 112,813 31,529 10,360 154,702
Net book value
At 30 April 2024 64,958 5,871 240 71,069
At 30 April 2023 81,882 7,828 499 90,209

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 19,406 53,657
Other debtors 9,909 22,185
29,315 75,842

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 12,269 12,269
Trade creditors 1,882 10,184
Taxation and social security 5,264 8,283
Other creditors 87,891 111,771
107,306 142,507

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 13,249 25,560

M Bott Limited (Registered number: 04685535)

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

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 17,333 23,905

Deferred
tax
£   
Balance at 1 May 2023 23,905
Credit to Statement of Income and Retained Earnings during year (6,572 )
Balance at 30 April 2024 17,333

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

11. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
M A Bott
Balance outstanding at start of year - -
Amounts advanced 37,086 -
Amounts repaid (33,877 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,209 -