For the financial period ended 31 March 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 period in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Bolsterstone Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 36 The Bridge Business Centre, Beresford Way, Chesterfield, Derbyshire, S41 9FG.

The entity has extended it's year end from the 31st December 2024 to the 31st March 2025 resulting in a 15 month reporting period. This has been done to align it's year end with it's related parties. Due to this, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Interests in subsidiaries, associates and jointly controlled entities 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.

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

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.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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

During the year a special resolution has been passed that the share capital of the Company be reduced from £20,300,006 to £1 by cancelling and extinguishing 20,300,005 of the issued ordinary shares of £1 each in the Company, each of which is fully paid up and the amount by which the share capital is so reduced be credited to the distributable reserves of the Company.

During the period the company entered into the following transactions with related parties:

PETA Holdings Limited

PETA Holdings Limited is the parent company of Bolsterstone Holdings Limited. During the year a dividend of £10,288,797 was paid to PETA Holdings Limited (2023: £Nil)

Bridge Street (Car Park) Limited

Bridge Street (Car Park) Limited is a 100% subsidiary of Bolsterstone Holdings Limited. During the year a dividend of £Nil was received from Bridge Street (Car Park) Limited (2023: £36,845) .

Bolsterstone (Number Nine) Limited

Bolsterstone (Number Nine) Limited is a 100% subsidiary of Bolsterstone Holdings Limited. At the year end the balance owed from Bolsterstone (Number Nine) was £Nil (2023: £12,429).

Bolsterstone Group Limited is a 100% subsidiary of Bolsterstone Holdings Limited. At the year end there is an amount due to Bolsterstone Group Limited of £Nil (2023: £1,199,103).

Bolsterstone (Chesterfield) LLP

P D Swallow is a director of Bolsterstone Holdings Limited and a Member of Bolsterstone (Chesterfield) LLP. At the year end there is an amount owed from Bolsterstone (Chesterfield) LLP was £Nil (2023: £930,277) .

Canal Road Urban Village Limited

P D Swallow is a director of Bolsterstone Holdings Limited and Canal Road Urban Village Limited. At the year end there is an amount due to Canal Road Urban Village Limited of £Nil (2023: £24,158) .

Chesterfield Waterfront Limited

P D Swallow is a director of Bolsterstone Holdings Limited and Chesterfield Waterfront Limited. At the year end there is an amount owed from Chesterfield Waterfront Limited of £Nil (2023: £18,499) .

The parent company of Bolsterstone Holdings Limited is PETA Holdings Limited. On the 31st March 2025 all of the assets and liabilities were transferred to the parent company.

The ultimate controlling party is Mr P D Swallow.