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BRIAN BOULTON LIMITED

Registered Number
09045226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BRIAN BOULTON LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

BOULTON, Brian John

Registered Address

12 North Parade
Falmouth
TR11 2TD

Registered Number

09045226 (England and Wales)
BRIAN BOULTON LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,59647,346
39,59647,346
Current assets
Debtors477,17126,533
Cash at bank and on hand263,791341,625
340,962368,158
Creditors amounts falling due within one year5(176,732)(213,833)
Net current assets (liabilities)164,230154,325
Total assets less current liabilities203,826201,671
Creditors amounts falling due after one year6(21,569)(40,336)
Provisions for liabilities8(9,899)(8,996)
Net assets172,358152,339
Capital and reserves
Called up share capital11
Profit and loss account172,357152,338
Shareholders' funds172,358152,339
The financial statements were approved and authorised for issue by the Director on 6 November 2024, and are signed on its behalf by:
BOULTON, Brian John
Director
Registered Company No. 09045226
BRIAN BOULTON LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Plant and machinery20
Vehicles10
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 June 2338,04724,36537062,782
At 31 May 2438,04724,36537062,782
Depreciation and impairment
At 01 June 237,9967,16727315,436
Charge for year6,0101,720207,750
At 31 May 2414,0068,88729323,186
Net book value
At 31 May 2424,04115,4787739,596
At 31 May 2330,05117,1989747,346
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables61,37124,733
Other debtors15,8001,800
Total77,17126,533
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5832,936
Bank borrowings and overdrafts10,12410,013
Taxation and social security61,86155,022
Finance lease and HP contracts8,5988,598
Other creditors27,02147,032
Accrued liabilities and deferred income69,07060,232
Total176,732213,833
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,70020,821
Other creditors10,86919,515
Total21,56940,336
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts10,87019,516
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,8998,996
Total9,8998,996