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COMPANY REGISTRATION NUMBER: 11737804
Boulding & Moore Limited
Filleted Unaudited Financial Statements
For the Year Ended
31 December 2024
Boulding & Moore Limited
Financial Statements
Year Ended 31st December 2024
Contents
Page
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements
1
Statement of Financial Position
2
Notes to the Financial Statements
4
Boulding & Moore Limited
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Boulding & Moore Limited
Year Ended 31st December 2024
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31st December 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
PEYTON TYLER MEARS Chartered accountants
Middleborough House 16 Middleborough Colchester Essex CO1 1QT
3 March 2025
Boulding & Moore Limited
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
£
Fixed Assets
Tangible assets
4
2,326,542
2,328,822
Current Assets
Debtors
5
1,352
Cash at bank and in hand
11,265
14,952
---------
---------
11,265
16,304
Creditors: amounts falling due within one year
6
639,171
638,783
----------
----------
Net Current Liabilities
627,906
622,479
-------------
-------------
Total Assets Less Current Liabilities
1,698,636
1,706,343
Creditors: amounts falling due after more than one year
7
1,727,708
1,710,831
-------------
-------------
Net Liabilities
( 29,072)
( 4,488)
-------------
-------------
Boulding & Moore Limited
Statement of Financial Position (continued)
31 December 2024
2024
2023
Note
£
£
£
Capital and Reserves
Called up share capital
2
2
Profit and loss account
( 29,074)
( 4,490)
---------
-------
Shareholders Deficit
( 29,072)
( 4,488)
---------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 February 2025 , and are signed on behalf of the board by:
R. Boulding
Director
Company registration number: 11737804
Boulding & Moore Limited
Notes to the Financial Statements
Year Ended 31st December 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Middleborough Huse, 16 Middleborough, Colchester, CO1 1QT, Essex.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis. Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable and represents rents receivable. Tangible Assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 20% straight line
Impairment of Fixed Assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible Assets
Freehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1st January 2024 and 31st December 2024
2,322,976
11,376
2,334,352
-------------
---------
-------------
Depreciation
At 1st January 2024
5,530
5,530
Charge for the year
2,280
2,280
-------------
---------
-------------
At 31st December 2024
7,810
7,810
-------------
---------
-------------
Carrying amount
At 31st December 2024
2,322,976
3,566
2,326,542
-------------
---------
-------------
At 31st December 2023
2,322,976
5,846
2,328,822
-------------
---------
-------------
5. Debtors
2024
2023
£
£
Trade debtors
1,352
----
-------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
26,262
102,114
Other creditors
612,909
536,669
----------
----------
639,171
638,783
----------
----------
7. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
1,727,708
1,710,831
-------------
-------------