For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Bollin Capital Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, England, SL9 7QE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover represents the total invoice value, excluding value added tax, of sales made during the year. The turnover of the company comprises interest receivable on loans made and assets leased to customers. The asset values are included in debtors along with the finance charges allocated to future periods. The finance element of the rental receipt is credited to the profit and loss account so as to produce constant periodic rates of return on the net obligations receivable in each period.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Current asset investments

Current asset investments comprise a non-discretionary (advisory) portfolio held with Interactive Brokers. These investments are initially measured at fair value, generally being the transaction price. Subsequently, they are measured at fair value at each reporting date, with all changes in fair value recognised in profit or loss.

Fair value is determined using the activity statement provided by the investment broker; the company does not independently verify these valuations but considers them to represent a reasonable estimate of fair value. These valuations include realised and unrealised gains and losses, as well as other income and expenses.

Realised gains and losses are taken directly from the broker’s performance summary, while unrealised gains and losses are determined as the balancing figure required to reconcile the opening and closing fair value. Other income and expenses from the portfolio (such as interest, dividends, management and other fees) are recognised in profit or loss when earned or incurred.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year ended 31 May 2023, the company was party to option agreements to acquire 866 and 1,371 £0.01 shares in another entity at £38.51 and £36.46 per share respectively.

These options had not been exercised by 31 May 2025, and the fair value of the options at this date was considered to be £Nil.

All advances are repayable on demand, and interest at 2.25% is charged on all balances exceeding £10,000.

Advances or credits have been granted by the company to its directors as follows: