REGISTERED NUMBER: 13910463 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bold Liverpool Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr John Ennis

Mr Matthew John Farrell

Mr Nicholas Gareth Thomas

REGISTERED OFFICE:

79 Seel Street

Liverpool

United Kingdom

Merseyside

L1 4BB

REGISTERED NUMBER:

13910463 (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

61,673

66,791

CURRENT ASSETS

Stocks

5,423

5,137

Debtors

5

21,674

7,238

Cash at bank and in hand

41,220

32,484

68,317

44,859

CREDITORS

Amounts falling due within one year

6

112,918

90,123

NET CURRENT LIABILITIES

(44,601

)

(45,264

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,072

21,527

PROVISIONS FOR LIABILITIES

9,570

8,527

NET ASSETS

7,502

13,000

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,402

12,900

7,502

13,000

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 Liverpool Trading 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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

59,362

12,644

8,826

2,524

83,356

Additions

-

5,000

1,383

-

6,383

At 31 March 2025

59,362

17,644

10,209

2,524

89,739

DEPRECIATION

At 1 April 2024

10,464

3,329

1,931

841

16,565

Charge for year

5,936

3,529

1,531

505

11,501

At 31 March 2025

16,400

6,858

3,462

1,346

28,066

NET BOOK VALUE

At 31 March 2025

42,962

10,786

6,747

1,178

61,673

At 31 March 2024

48,898

9,315

6,895

1,683

66,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

18,599

5,663

Other debtors

3,075

1,575

21,674

7,238

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2

8,707

Amounts owed to group undertakings

30,476

42,126

Taxation and social security

80,323

38,308

Other creditors

2,117

982

112,918

90,123