Nineteenth Bolton Limited - Filleted accounts

Registered number

10879633

Nineteenth Bolton Limited

Filleted Accounts

31 March 2025

Nineteenth Bolton Limited
Registered number:		10879633
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		287,000			169,355

Current assets
Debtors	4	215,557			959,738
Cash at bank and in hand		3,148			5,701
		218,705			965,439

Creditors: amounts falling due within one year	5	(340,801)			(1,093,344)

Net current liabilities			(122,096)			(127,905)

Net assets			164,904			41,450

Capital and reserves
Called up share capital			100			100
Profit and loss account			164,804			41,350

Shareholder's funds			164,904			41,450

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr MY Patel
Director
Approved by the board on 24 September 2025

Nineteenth Bolton Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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, less any impairment losses for bad and doubtful debts.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Investments

Other
investments
£
	Fair value
	At 1 April 2024							169,355
	Revaluation							117,645

	At 31 March 2025							287,000

	Historical cost
	At 1 April 2024							169,355
	At 31 March 2025							169,355

	Investments are revalued to market value by the director where considered materially different to historical cost.

4	Debtors					2025		2024
£							£

	Prepayments					157		1,003
	Other debtors					215,400		958,735
						215,557		959,738


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					1,363		1,151
	Accruals					1,020		960
	Directors loan account					338,418		641,233
	Other creditors					-		450,000
						340,801		1,093,344


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr MY Patel
	Directors loan account	(641,233)		752,815		(450,000)		(338,418)

		(641,233)		752,815		(450,000)		(338,418)


7	Related party transactions

	A loan has been provided to a company in which Mr MY Patel is a common shareholder. The loan is interest-free and repayable upon demand. The outstanding amount is £10,000 (2024: £10,000).


8	Controlling party

	The company is controlled by Mr Mohammed Patel by virtue of his 100% shareholding.


9	Other information

	Nineteenth Bolton Limited is a private company limited by shares and incorporated in England. Its registered office is:
	251a Ashworth Lane
	Bolton
	BL1 8RX