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Registered number: 04782684
Bootle Glass Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04782684
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 45,001 52,294
45,001 52,294
CURRENT ASSETS
Stocks 6 14,389 14,139
Debtors 7 128,960 122,211
Cash at bank and in hand 40,768 43,406
184,117 179,756
Creditors: Amounts Falling Due Within One Year 8 (132,087 ) (165,769 )
NET CURRENT ASSETS (LIABILITIES) 52,030 13,987
TOTAL ASSETS LESS CURRENT LIABILITIES 97,031 66,281
Creditors: Amounts Falling Due After More Than One Year 9 (9,262 ) (16,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,250 ) (13,073 )
NET ASSETS 76,519 36,541
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 76,517 36,539
SHAREHOLDERS' FUNDS 76,519 36,541
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Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M Clarke
Director
27 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bootle Glass Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04782684 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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 as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract the evidence a residual interest in the asset of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (Including share capital) are equivalent to a similar debt instrument, those financial instruments are classes as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classes as an equity instrument. Any dividends and distributions relating to an equity instrument are debited direct to equity. 
2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 13)
14 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 3,500
As at 30 April 2024 3,500
Amortisation
As at 1 May 2023 3,500
As at 30 April 2024 3,500
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 88,316 92,049 9,050 189,415
Additions - 3,950 885 4,835
Disposals (7,864 ) - - (7,864 )
As at 30 April 2024 80,452 95,999 9,935 186,386
Depreciation
As at 1 May 2023 56,060 74,181 6,880 137,121
Provided during the period 7,953 3,273 459 11,685
Disposals (7,421 ) - - (7,421 )
As at 30 April 2024 56,592 77,454 7,339 141,385
Net Book Value
As at 30 April 2024 23,860 18,545 2,596 45,001
As at 1 May 2023 32,256 17,868 2,170 52,294
6. Stocks
2024 2023
£ £
Stock and work in progress 14,389 14,139
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 122,093 114,309
Other debtors 6,867 7,902
128,960 122,211
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 87,506 108,996
Bank loans and overdrafts 8,000 8,000
Other creditors 2,729 3,528
Taxation and social security 33,852 45,245
132,087 165,769
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,262 16,667
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 118
- 118
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