Company No: 09790147 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	3		0
Tangible assets	4	4,621		248
Investment property	5	1,175,000		1,757,500
Investments	6	1,092,128		0
		2,271,752		1,757,748
Current assets
Debtors	7	112,487		5,957
Cash at bank and in hand		394,625		63,320
		507,112		69,277
Creditors: amounts falling due within one year	8	( 1,786,533)		( 1,791,377)
Net current liabilities		(1,279,421)		(1,722,100)
Total assets less current liabilities		992,331		35,648
Net assets		992,331		35,648
Capital and reserves
Called-up share capital	9	10,000		10,000
Profit and loss account		982,331		25,648
Total shareholder's funds		992,331		35,648

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bottco Limited (registered number: 09790147) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

Mr R Simms-Davies Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bottco Developments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is Westpoint House, 32-34 Albert Street, Fleet, GU51 3RW.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council.

The functional currency of Bottco Developments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts and after eliminating sales within the company.

Turnover represents rental and consultancy income which is recognised in the period to which it relates with accrued and deferred income adjusted as necessary.

Interest income

Interest income is recognised over time based on the amount outstanding and the effective interest rate.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	not amortised
Other intangible assets	not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Computer equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		0

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 April 2024	0		0		0
Additions	1		2		3
At 31 March 2025	1		2		3
Accumulated amortisation
At 01 April 2024	0		0		0
At 31 March 2025	0		0		0
Net book value
At 31 March 2025	1		2		3
At 31 March 2024	0		0		0

4. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	2,370		0		2,370
Additions	0		5,115		5,115
At 31 March 2025	2,370		5,115		7,485
Accumulated depreciation
At 01 April 2024	2,122		0		2,122
Charge for the financial year	62		680		742
At 31 March 2025	2,184		680		2,864
Net book value
At 31 March 2025	186		4,435		4,621
At 31 March 2024	248		0		248

5. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	1,757,500
Fair value movement	5,000
Disposals	(587,500)
As at 31 March 2025	1,175,000

The fair value of the company's investment property was determined on 31 March 2025. An independent valuer was not involved. The valuations have been carried out by the director on an open market basis.

6. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	0		0
Additions	1,112,484		1,112,484
Movement in fair value	( 20,356)		( 20,356)
At 31 March 2025	1,092,128		1,092,128
Carrying value at 31 March 2025	1,092,128		1,092,128
Carrying value at 31 March 2024	0		0

7. Debtors

	2025		2024
	£		£
Trade debtors	2,400		460
Prepayments and accrued income	109,629		5,497
Other debtors	458		0
	112,487		5,957

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	5,706		22,060
Accruals and deferred income	7,106		6,066
Taxation and social security	673,538		62,932
Other creditors	1,100,183		1,700,319
	1,786,533		1,791,377

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
700 Ordinary A Shares shares of £ 1.00 each	700		700
300 Ordinary B Shares shares of £ 1.00 each	300		300
9,000 Ordinary C Shares shares of £ 1.00 each	9,000		9,000
	10,000		10,000

The shares rank pari passu in all respects.

10. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	12,501		0
between one and five years	29,168		0
Total future minimum lease payments under non-cancellable operating leases	41,669		0

11. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Director's loan	1,100,183		1,700,319

This loan is interest free and repayable on demand.