Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31falseNo description of principal activity2024-01-0111falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10800993 2023-12-31 10800993 2024-01-01 2024-12-31 10800993 2022-07-01 2023-06-30 10800993 2024-12-31 10800993 2023-06-30 10800993 c:Director1 2024-01-01 2024-12-31 10800993 c:RegisteredOffice 2024-01-01 2024-12-31 10800993 d:ComputerEquipment 2024-01-01 2024-12-31 10800993 d:ComputerEquipment 2024-12-31 10800993 d:ComputerEquipment 2023-06-30 10800993 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10800993 d:CurrentFinancialInstruments 2024-12-31 10800993 d:CurrentFinancialInstruments 2023-06-30 10800993 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10800993 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10800993 d:ShareCapital 2024-12-31 10800993 d:ShareCapital 2023-06-30 10800993 d:RetainedEarningsAccumulatedLosses 2024-12-31 10800993 d:RetainedEarningsAccumulatedLosses 2023-06-30 10800993 c:FRS102 2024-01-01 2024-12-31 10800993 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10800993 c:FullAccounts 2024-01-01 2024-12-31 10800993 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 10800993







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


BOLTON STRUCTURAL DESIGN LTD






































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BOLTON STRUCTURAL DESIGN LTD
 


 
COMPANY INFORMATION


Director
P J Bolton 




Registered number
10800993



Registered office
8 Lower Green Road

Esher

KT10 8HD




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


BOLTON STRUCTURAL DESIGN LTD
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


BOLTON STRUCTURAL DESIGN LTD
REGISTERED NUMBER:10800993



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
93
280

  
93
280

Current assets
  

Debtors: amounts falling due within one year
 5 
-
12,875

Cash at bank and in hand
  
42,703
84,020

  
42,703
96,895

Creditors: amounts falling due within one year
 6 
(42,794)
(39,225)

Net current (liabilities)/assets
  
 
 
(91)
 
 
57,670

Total assets less current liabilities
  
2
57,950

  

Net assets
  
2
57,950


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
-
57,948

  
2
57,950


Page 1

 


BOLTON STRUCTURAL DESIGN LTD
REGISTERED NUMBER:10800993


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
P J Bolton
Director

Date: 28 February 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


BOLTON STRUCTURAL DESIGN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Bolton Structural Design Ltd 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 (£). 
The period covered by the financial statements is the 18 month period from 1 July 2023 to 31 December 2024. The director has chosen to extend the financial reporting date to 31 December 2024 following the cessation of trade of the company. The extended period should be taken into account when reviewing the comparative information within the financial statements.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have not been prepared on a going concern basis following the cessation of trade of the company.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


BOLTON STRUCTURAL DESIGN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 


BOLTON STRUCTURAL DESIGN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
4,130



At 31 December 2024

4,130



Depreciation


At 1 January 2024
3,850


Charge for the year on owned assets
187



At 31 December 2024

4,037



Net book value



At 31 December 2024
93



At 31 December 2023
280


5.


Debtors

2024
2023
£
£


Trade debtors
-
9,368

Other debtors
-
2,290

Prepayments and accrued income
-
1,217

-
12,875



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
963
-

Other taxation and social security
51
4,944

Other creditors
39,741
31,891

Accruals and deferred income
2,039
2,390

42,794
39,225


Page 5

 


BOLTON STRUCTURAL DESIGN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Related party transactions

At the balance sheet date the company owed £39,741 (2023: £31,868) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan..

 
Page 6