James Bolton Garden Tours Limited Filleted Accounts Cover
James Bolton Garden Tours Limited
Company No. 05100059
Information for Filing with The Registrar
31 March 2025
James Bolton Garden Tours Limited Directors Report Registrar
The Directors present their report and the accounts for the period ended 31 March 2025.
Principal activities
The principal activity of the company during the period under review was the provision of garden tours both in the united kingdom and abroad.
Directors
The Directors who served at any time during the period were as follows:
J.W.H. Bolton
K. Bolton
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J.W.H. Bolton
Director
04 June 2025
James Bolton Garden Tours Limited Balance Sheet Registrar
at
31 March 2025
Company No.
05100059
Notes
2025
2023
£
£
Fixed assets
Intangible assets
5
--
Current assets
Debtors
6
26,31516,367
Cash at bank and in hand
208,475101,577
234,790117,944
Creditors: Amount falling due within one year
7
(147,065)
(27,194)
Net current assets
87,72590,750
Total assets less current liabilities
87,72590,750
Net assets
87,72590,750
Capital and reserves
Called up share capital
10,00010,000
Profit and loss account
8
77,72580,750
Total equity
87,72590,750
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 04 June 2025 and signed on its behalf by:
J.W.H. Bolton
Director
04 June 2025
James Bolton Garden Tours Limited Notes to the Accounts Registrar
for the period ended 31 March 2025
1
General information
James Bolton Garden Tours Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05100059
Its registered office is:
Its trading address is:
Preston Court
Clapton Manor
Preston-on-Wye
Clapton-on-the-Hill
Hereford
Bourton-on-Water
Gloucestershire
HR2 9JU
GL54 2LG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Change in length of the reporting period
The length of the reporting period has changed from the 12 months to 31st December 2023 to the 15 months to 31st March 2025. Therefore the comparatives are not comparable.
4
Employees
2025
2023
Number
Number
The average monthly number of employees (including directors) during the period:
22
5
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 January 2024
30,00030,000
At 31 March 2025
30,00030,000
Amortisation and impairment
At 1 January 2024
30,00030,000
At 31 March 2025
30,00030,000
Net book values
At 31 March 2025
--
At 31 December 2023
--
Goodwill
6
Debtors
2025
2023
£
£
VAT recoverable
1,019-
Loans to directors
-2,650
Prepayments and accrued income
25,29613,717
26,31516,367
7
Creditors:
amounts falling due within one year
2025
2023
£
£
Bank loans and overdrafts
998-
Taxes and social security
548
7,595
Loans from directors
4,417-
Accruals and deferred income
141,10219,599
147,06527,194
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2025
2023
£
£
Dividends for the period:
Dividends paid in the period
5,360
-
5,360
-
Dividends by type:
Equity dividends
5,360-
5,360
-
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