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Company No: 01412220 (England and Wales)

# J.T. & M. RIGBY (BOLTON) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

J.T. & M. RIGBY (BOLTON) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

J.T. & M. RIGBY (BOLTON) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
J.T. & M. RIGBY (BOLTON) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTORS | Mr D J Rigby
| Mr J T Rigby
| Mr J P Rigby
| Mr M D Rigby
| Mrs M Rigby

SECRETARY | Mrs M Rigby

REGISTERED OFFICE | 4 Birch Lodge The Coaching House
| Smithills
| Bolton
| BL1 7SJ
| United Kingdom

COMPANY NUMBER | 01412220 (England and Wales)

ACCOUNTANT | Barlow Andrews LLP
| Carlyle House
| 78 Chorley New Road
| Bolton

J.T. & M. RIGBY (BOLTON) LIMITED

## BALANCE SHEET

As at 31 March 2025
J.T. & M. RIGBY (BOLTON) LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 2,684 |  | 3,176
Investment property | 5 | 1,517,985 |  | 1,417,741
|  | 1,520,669 |  | 1,420,917
Current assets |  |  |  |
Cash at bank and in hand |  | 260,080 |  | 155,238
|  | 260,080 |  | 155,238
Creditors: amounts falling due within one year | 6 | ( 59,429) |  | ( 102,652)
Net current assets |  | 200,651 |  | 52,586
Total assets less current liabilities |  | 1,721,320 |  | 1,473,503
Creditors: amounts falling due after more than one year | 7 | ( 680,000) |  | ( 480,000)
Provision for liabilities | 8 | ( 44,099) |  | ( 44,222)
Net assets |  | 997,221 |  | 949,281
Capital and reserves |  |  |  |
Called-up share capital |  | 40,000 |  | 40,000
Share premium account |  | 67,931 |  | 67,931
Profit and loss account |  | 889,290 |  | 841,350
Total shareholders' funds |  | 997,221 |  | 949,281

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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; 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 J.T. & M. Rigby (Bolton) Limited (registered number: 01412220) were approved and authorised for issue by the Board of Directors on 08 August 2025. They were signed on its behalf by:

Mr J T Rigby Director |

J.T. & M. RIGBY (BOLTON) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
J.T. & M. RIGBY (BOLTON) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 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

J.T. & M. Rigby (Bolton) 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 4 Birch Lodge The Coaching House, Smithills, Bolton, BL1 7SJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rental income in the normal course of business. Income is adjusted for deferred and accrued amounts for rentals received in advance or arrears.

##### 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.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

##### 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 straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 15 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

##### Cash and cash equivalents

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

##### 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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 5

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 20,738 |  | 20,738
At 31 March 2025 | 20,738 |  | 20,738
Accumulated depreciation |  |  |
At 01 April 2024 | 17,562 |  | 17,562
Charge for the financial year | 492 |  | 492
At 31 March 2025 | 18,054 |  | 18,054
Net book value |  |  |
At 31 March 2025 | 2,684 |  | 2,684
At 31 March 2024 | 3,176 |  | 3,176

#### 5. Investment property

| Investment property
| £
Valuation |
As at 01 April 2024 | 1,417,741
Additions | 100,244
As at 31 March 2025 | 1,517,985

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 1,112,093 |  | 1,012,269

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 12,315 |  | 9,353
Other creditors | 47,114 |  | 93,299
| 59,429 |  | 102,652

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 680,000 |  | 480,000

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 44,222) |  | ( 44,362)
Credited to the Profit and Loss Account | 123 |  | 140
At the end of financial year | ( 44,099) |  | ( 44,222)