IRIS Accounts Production v25.1.0.734 14398335 director 1.9.23 30.9.24 30.9.24 0 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143983352023-08-31143983352024-09-30143983352023-09-012024-09-30143983352022-10-03143983352022-10-042023-08-31143983352023-08-3114398335ns15:EnglandWales2023-09-012024-09-3014398335ns14:PoundSterling2023-09-012024-09-3014398335ns10:Director12023-09-012024-09-3014398335ns10:PrivateLimitedCompanyLtd2023-09-012024-09-3014398335ns10:SmallEntities2023-09-012024-09-3014398335ns10:AuditExempt-NoAccountantsReport2023-09-012024-09-3014398335ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-09-3014398335ns10:SmallCompaniesRegimeForAccounts2023-09-012024-09-3014398335ns10:FullAccounts2023-09-012024-09-301439833512023-09-012024-09-3014398335ns10:OrdinaryShareClass12023-09-012024-09-3014398335ns10:RegisteredOffice2023-09-012024-09-3014398335ns5:CurrentFinancialInstruments2024-09-3014398335ns5:CurrentFinancialInstruments2023-08-3114398335ns5:ShareCapital2024-09-3014398335ns5:ShareCapital2023-08-3114398335ns5:RetainedEarningsAccumulatedLosses2024-09-3014398335ns5:RetainedEarningsAccumulatedLosses2023-08-3114398335ns5:NetGoodwill2023-09-012024-09-3014398335ns5:NetGoodwill2024-09-3014398335ns5:FurnitureFittings2023-09-012024-09-3014398335ns5:FurnitureFittings2024-09-3014398335ns5:Non-currentFinancialInstruments2024-09-3014398335ns5:Non-currentFinancialInstruments2023-08-3114398335ns5:WithinOneYear2024-09-3014398335ns5:WithinOneYear2023-08-3114398335ns5:BetweenOneFiveYears2024-09-3014398335ns5:BetweenOneFiveYears2023-08-3114398335ns5:AllPeriods2024-09-3014398335ns5:AllPeriods2023-08-3114398335ns5:DeferredTaxation2024-09-3014398335ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 14398335 (England and Wales)












FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

FOR

BOLTON SDL LTD

BOLTON SDL LTD (REGISTERED NUMBER: 14398335)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BOLTON SDL LTD

COMPANY INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024







DIRECTOR: Miss C Wallis





REGISTERED OFFICE: 24 St Cuthberts Way
Darlington
DL1 1GB





REGISTERED NUMBER: 14398335 (England and Wales)





ACCOUNTANTS: CP Waites
Chartered Accountants
24 St Cuthberts Way
Darlington
DL1 1GB

BOLTON SDL LTD (REGISTERED NUMBER: 14398335)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 80,250 -
Tangible assets 5 538 -
80,788 -

CURRENT ASSETS
Stocks 9,881 -
Debtors 6 8,226 -
Cash at bank and in hand 21,788 10
39,895 10
CREDITORS
Amounts falling due within one year 7 92,681 -
NET CURRENT (LIABILITIES)/ASSETS (52,786 ) 10
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,002

10

PROVISIONS FOR LIABILITIES 9 100 -
NET ASSETS 27,902 10

CAPITAL AND RESERVES
Called up share capital 10 10 10
Retained earnings 27,892 -
SHAREHOLDERS' FUNDS 27,902 10

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

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

The director acknowledges her 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 SDL LTD (REGISTERED NUMBER: 14398335)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2024


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

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 17 April 2025 and were signed by:





Miss C Wallis - Director


BOLTON SDL LTD (REGISTERED NUMBER: 14398335)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Bolton SDL 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

Intangible
Goodwill, being the amount paid in connection with the acquisition of the business is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided to write off each asset evenly over its estimated useful life.

Fixtures, fittings and equipment - 20% on cost

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

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company contributes to an auto enrolment pension scheme. Contributions payable to the scheme are
charged to the profit and loss account in the period to which they relate.

BOLTON SDL LTD (REGISTERED NUMBER: 14398335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 90,000
At 30 September 2024 90,000
AMORTISATION
Amortisation for period 9,750
At 30 September 2024 9,750
NET BOOK VALUE
At 30 September 2024 80,250

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
Additions 768
At 30 September 2024 768
DEPRECIATION
Charge for period 230
At 30 September 2024 230
NET BOOK VALUE
At 30 September 2024 538

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Prepayments 2,204 -

Amounts falling due after more than one year:
Rent deposit 6,022 -

Aggregate amounts 8,226 -

BOLTON SDL LTD (REGISTERED NUMBER: 14398335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,636 -
Corporation tax 8,803 -
Social security and other taxes 12,319 -
Director's current account 60,900 -
Accruals 4,023 -
92,681 -

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 24,150 -
Between one and five years 24,475 -
48,625 -

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 100 -

Deferred
tax
£   
Movement 100
Balance at 30 September 2024 100

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

11. RELATED PARTY DISCLOSURES

During the period the company acquired the business trading as Saks Bolton Leisure from the director.
The goodwill of the business was acquired for 90,000 and the fixtures, fittings and equipment were acquired
for £326.

12. ULTIMATE CONTROLLING PARTY

C Wallis owns the entire issued share capital of the company