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REGISTERED NUMBER: 03577296 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

BOLTON STONE RESTORATION LIMITED

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BOLTON STONE RESTORATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTOR: A B Howe





SECRETARY: A B Howe





REGISTERED OFFICE: Unit 17 Tonge Bridge Way
Tonge Bridge Industrial Estate
Hypatia Street
Bolton
BL2 6BD





REGISTERED NUMBER: 03577296 (England and Wales)





ACCOUNTANTS: Ryans
Chartered Accountants
67 Chorley Old Road
Bolton
BL1 3AJ

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)

ABRIDGED BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 87,926 33,840
Investment property 6 485,648 485,648
573,574 519,488

CURRENT ASSETS
Stocks 3,000 2,500
Debtors 134,591 83,505
Cash at bank 55,565 27,881
193,156 113,886
CREDITORS
Amounts falling due within one year 120,501 133,006
NET CURRENT ASSETS/(LIABILITIES) 72,655 (19,120 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

646,229

500,368

CREDITORS
Amounts falling due after more than one
year

(8,353

)

(19,411

)

PROVISIONS FOR LIABILITIES (21,596 ) (48,903 )
NET ASSETS 616,280 432,054

CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 178,000 178,000
Retained earnings 438,180 253,954
SHAREHOLDERS' FUNDS 616,280 432,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)

ABRIDGED BALANCE SHEET - continued
30TH JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th February 2025 and were signed by:





A B Howe - Director


BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Bolton Stone Restoration 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st July 2023 11,250
Disposals (11,250 )
At 30th June 2024 -
AMORTISATION
At 1st July 2023 11,250
Eliminated on disposal (11,250 )
At 30th June 2024 -
NET BOOK VALUE

At 30th June 2024 -
At 30th June 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st July 2023 182,915
Additions 67,433
Disposals (2,700 )
At 30th June 2024 247,648
DEPRECIATION
At 1st July 2023 149,075
Charge for year 12,268
Eliminated on disposal (1,621 )
At 30th June 2024 159,722
NET BOOK VALUE
At 30th June 2024 87,926
At 30th June 2023 33,840

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st July 2023
and 30th June 2024 485,648
NET BOOK VALUE
At 30th June 2024 485,648
At 30th June 2023 485,648

7. SECURED DEBTS

The company assets are secured by fixed and floating charges, dated 25 March 2002, in favour of The Royal Bank of Scotland plc.

Land and Buildings at 6 Thicketford Road, Bolton are secured by a fixed charge, dated 14 December 2007, in favour of The Royal Bank of Scotland plc.

Land and Buildings at 4 Norbeck Gardens, Bolton are secured by a fixed charge, dated 30 May 2008, in favour of The Royal Bank of Scotland plc.

Land and Buildings at 136 Worsley Road, North Walkden are secured by a fixed charge, dated 2 February 2009, in favour of The Royal Bank of Scotland plc.

8. CALLED UP SHARE CAPITAL

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