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BOLT AND NUT SUPPLIES LIMITED

Registered Number
01465656
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

BOLT AND NUT SUPPLIES LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

HALL, Ann Elizabeth
HALL, Matthew James
HALL, Sarah Elizabeth

Company Secretary

HALL, Ann Elizabeth

Registered Address

Unit 1 West Prospect Park
Grangefield Road
Pudsey
LS28 6LF

Registered Number

01465656 (England and Wales)
BOLT AND NUT SUPPLIES LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3182,303189,212
182,303189,212
Current assets
Stocks277,457277,921
Debtors4101,623106,896
Cash at bank and on hand151166
379,231384,983
Creditors amounts falling due within one year5(293,890)(284,289)
Net current assets (liabilities)85,341100,694
Total assets less current liabilities267,644289,906
Creditors amounts falling due after one year6(88,571)(108,402)
Provisions for liabilities7(2,800)(2,585)
Net assets176,273178,919
Capital and reserves
Called up share capital3,5003,500
Other reserves3,5003,500
Profit and loss account169,273171,919
Shareholders' funds176,273178,919
The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2025, and are signed on its behalf by:
HALL, Matthew James
Director
HALL, Sarah Elizabeth
Director

Registered Company No. 01465656
BOLT AND NUT SUPPLIES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sales of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Employee benefits
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Fixtures and fittings253
Vehicles25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 October 23214,03128,097115,828357,956
At 30 September 24214,03128,097115,828357,956
Depreciation and impairment
At 01 October 2334,21821,301113,225168,744
Charge for year4,2811,6999296,909
At 30 September 2438,49923,000114,154175,653
Net book value
At 30 September 24175,5325,0971,674182,303
At 30 September 23179,8136,7962,603189,212
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables97,420102,250
Other debtors4,2034,646
Total101,623106,896
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables87,95195,100
Bank borrowings and overdrafts58,43443,067
Taxation and social security32,84828,465
Other creditors114,657117,657
Total293,890284,289
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts88,571108,402
Total88,571108,402
Finance lease and HP contracts equal are included within other creditors and are secured against the assets to which they relate.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,8002,585
Total2,8002,585