REGISTERED NUMBER: 08808196 (England and Wales)

Bonner C Limited

Unaudited Financial Statements for the Year Ended 31 January 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Denise Bonner

Christopher Peter Bonner

Secretary:

Denise Bonner

Registered office:

White Cottage

Wood Lane East

Adlington

Macclesfield

Cheshire

SK10 4PH

Registered number:

08808196 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

15,000

15,000

Tangible assets

5

54,538

67,785

69,538

82,785

Current assets

Stocks

165,000

135,000

Debtors

6

122,585

136,171

Cash at bank and in hand

63,362

99,121

350,947

370,292

Creditors

Amounts falling due within one year

7

207,035

218,654

Net current assets

143,912

151,638

Total assets less current liabilities

213,450

234,423

Creditors

Amounts falling due after more than one year

8

(3,917

)

(15,388

)

Provisions for liabilities

9

(14,453

)

(13,988

)

Net assets

195,080

205,047

Capital and reserves

Called up share capital

10

100

100

Retained earnings

194,980

204,947

Shareholders' funds

195,080

205,047

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

Christopher Peter Bonner - Director

1.	Statutory information

Bonner C 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.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £1,500 and the profit for the year reduced accordingly.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid 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 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 year end and that are expected to apply to the reversal of the timing difference.

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 4 (2024 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 February 2024

and 31 January 2025

15,000

Net book value

At 31 January 2025

15,000

At 31 January 2024

15,000

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 February 2024

1,490

3,010

104,302

108,802

Additions

4,000

-

-

4,000

At 31 January 2025

5,490

3,010

104,302

112,802

Depreciation

At 1 February 2024

829

3,010

37,178

41,017

Charge for year

465

-

16,782

17,247

At 31 January 2025

1,294

3,010

53,960

58,264

Net book value

At 31 January 2025

4,196

-

50,342

54,538

At 31 January 2024

661

-

67,124

67,785

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

119,763

131,456

Other debtors

2,822

4,715

122,585

136,171

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loan

10,000

9,500

Hire purchase contracts

833

5,000

Trade creditors

60,486

54,633

Taxation and social security

24,797

33,720

Other creditors

110,919

115,801

207,035

218,654

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loan

3,917

14,555

Hire purchase contracts

-

833

3,917

15,388

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

14,453

13,988

Deferred

tax

£

Balance at 1 February 2024

13,988

Charge to Statement of Income and Retained Earnings during year

465

Balance at 31 January 2025

14,453

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100