0 false false false false false false false false false false true false false false false false false 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 18,096 299,263 3 3 3 xbrli:pure xbrli:shares iso4217:GBP 12078291 2024-01-01 2024-12-31 12078291 2024-12-31 12078291 2023-12-31 12078291 2023-01-01 2023-12-31 12078291 2023-12-31 12078291 2022-12-31 12078291 bus:RegisteredOffice 2024-01-01 2024-12-31 12078291 bus:Director1 2024-01-01 2024-12-31 12078291 bus:Director2 2024-01-01 2024-12-31 12078291 bus:Director3 2024-01-01 2024-12-31 12078291 bus:Director4 2024-01-01 2024-12-31 12078291 core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 12078291 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 12078291 core:WithinOneYear 2024-12-31 12078291 core:WithinOneYear 2023-12-31 12078291 core:ShareCapital 2024-12-31 12078291 core:ShareCapital 2023-12-31 12078291 core:RetainedEarningsAccumulatedLosses 2024-12-31 12078291 core:RetainedEarningsAccumulatedLosses 2023-12-31 12078291 core:ShareCapital 2022-12-31 12078291 core:RetainedEarningsAccumulatedLosses 2022-12-31 12078291 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 12078291 core:DisposalsRepaymentsInvestments core:Non-currentFinancialInstruments 2024-12-31 12078291 core:Non-currentFinancialInstruments 2023-12-31 12078291 bus:SmallEntities 2024-01-01 2024-12-31 12078291 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12078291 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12078291 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12078291 bus:FullAccounts 2024-01-01 2024-12-31
COMPANY REGISTRATION NUMBER: 12078291
Boultbee Brooks (E & L Developments) Limited
Unaudited Financial Statements
31 December 2024
Boultbee Brooks (E & L Developments) Limited
Financial Statements
Year ended 31 December 2024
Contents
Page
Directors' report
1
Statement of comprehensive income
2
Statement of financial position
3
Statement of changes in equity
4
Notes to the financial statements
5
Boultbee Brooks (E & L Developments) Limited
Directors' Report
Year ended 31 December 2024
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024 .
Principal activities
The principal activity of the company during the period was property development.
Directors
The directors who served the company during the year were as follows:
L. Roberts
E. Boultbee Brooks
L. Boultbee Brooks
C.E. Boultbee Brooks
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 11 September 2025 and signed on behalf of the board by:
L. Roberts
Director
Registered office:
Formal House
60 St Georges Place
Cheltenham
GL50 3PN
Boultbee Brooks (E & L Developments) Limited
Statement of Comprehensive Income
Year ended 31 December 2024
2024
2023
Note
£
£
Turnover
–
3,423,387
Cost of sales
16,505
3,065,818
--------
------------
Gross (loss)/profit
( 16,505)
357,569
Administrative expenses
1,447
4,567
--------
---------
Operating (loss)/profit
( 17,952)
353,002
Income from other fixed asset investments
( 3)
–
Other interest receivable and similar income
99
–
Interest payable and similar expenses
–
52,663
--------
---------
(Loss)/profit before taxation
( 17,856)
300,339
Tax on (loss)/profit
240
1,076
--------
---------
(Loss)/profit for the financial year and total comprehensive income
( 18,096)
299,263
--------
---------
All the activities of the company are from continuing operations.
Boultbee Brooks (E & L Developments) Limited
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Fixed assets
Investments
4
–
3
Current assets
Debtors
5
80,414
80,994
Cash at bank and in hand
7,311
9,750
--------
--------
87,725
90,744
Creditors: amounts falling due within one year
6
101,351
86,277
---------
--------
Net current (liabilities)/assets
( 13,626)
4,467
--------
-------
Total assets less current liabilities
( 13,626)
4,470
--------
-------
Net (liabilities)/assets
( 13,626)
4,470
--------
-------
Capital and reserves
Called up share capital
150
150
Profit and loss account
( 13,776)
4,320
--------
-------
Shareholders (deficit)/funds
( 13,626)
4,470
--------
-------
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 11 September 2025 , and are signed on behalf of the board by:
L. Roberts
Director
Company registration number: 12078291
Boultbee Brooks (E & L Developments) Limited
Statement of Changes in Equity
Year ended 31 December 2024
Called up share capital
Profit and loss account
Total
£
£
£
At 1 January 2023
150
( 294,943)
( 294,793)
Profit for the year
299,263
299,263
----
---------
---------
Total comprehensive income for the year
–
299,263
299,263
At 31 December 2023
150
4,320
4,470
Loss for the year
( 18,096)
( 18,096)
----
---------
---------
Total comprehensive income for the year
–
( 18,096)
( 18,096)
----
---------
---------
At 31 December 2024
150
( 13,776)
( 13,626)
----
---------
---------
Boultbee Brooks (E & L Developments) Limited
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Formal House, 60 St Georges Place, Cheltenham, GL50 3PN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
The company has net liabilities £13,626. It has secured the support of its creditors for the foreseeable future.
Revenue recognition
Turnover represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Investments
Other investments other than loans
£
Cost
At 1 January 2024
3
Disposals
( 3)
----
At 31 December 2024
–
----
Impairment
At 1 January 2024 and 31 December 2024
–
----
Carrying amount
At 31 December 2024
–
----
At 31 December 2023
3
----
5. Debtors
2024
2023
£
£
Trade debtors
264
–
Other debtors
80,150
80,994
--------
--------
80,414
80,994
--------
--------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
497
344
Corporation tax
–
1,076
Other creditors
100,854
84,857
---------
--------
101,351
86,277
---------
--------
7. Controlling party
The intermediate parent company was Boultbee Developments Limited and the ultimate parent company was Boultbee Developments Holdings Limited. Their registered office is Formal House, 60 St Georges House, Cheltenham, GL50 3PN.