REGISTERED NUMBER: 12307086 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bold Manchester Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Matthew John Farrell

Mr John Ennis

REGISTERED OFFICE:

79 Seel Street

Liverpool

Merseysise

L1 4BB

REGISTERED NUMBER:

12307086 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

105,970

118,688

CURRENT ASSETS

Debtors

5

5,882

2,667

Cash at bank

37

35

5,919

2,702

CREDITORS

Amounts falling due within one year

6

98,512

95,195

NET CURRENT LIABILITIES

(92,593

)

(92,493

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,377

26,195

CREDITORS

Amounts falling due after more than one year

7

39,764

39,964

NET LIABILITIES

(26,387

)

(13,769

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(26,487

)

(13,869

)

(26,387

)

(13,769

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

Mr Matthew John Farrell - Director

1.	STATUTORY INFORMATION

Bold Manchester Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

138,753

13,504

152,257

DEPRECIATION

At 1 April 2024

28,562

5,007

33,569

Charge for year

11,019

1,699

12,718

At 31 March 2025

39,581

6,706

46,287

NET BOOK VALUE

At 31 March 2025

99,172

6,798

105,970

At 31 March 2024

110,191

8,497

118,688

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

5,882

2,667

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

8,000

8,000

Amounts owed to group undertakings

87,442

83,728

Taxation and social security

2,069

2,466

Other creditors

1,001

1,001

98,512

95,195

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

39,764

39,964