BOURLET CONSERVATION FRAMES LIMITED


Directors	RENDELL, Pauline
	RENDELL, Richard John


Registered Address	29 Elystan Street
	London
	SW3 9HE


Registered Number	02554955 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		10,812		12,135
			10,812		12,135
Current assets
Stocks	5	23,000		22,000
Debtors		36,545		40,811
Cash at bank and on hand		10,147		8,441
		69,692		71,252
Creditors amounts falling due within one year	6	(74,042)		(78,648)
Net current assets (liabilities)			(4,350)		(7,396)
Total assets less current liabilities			6,462		4,739
Creditors amounts falling due after one year	7		-		(5,830)
Net assets			6,462		(1,091)
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,362		(1,191)
Shareholders' funds			6,462		(1,091)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2025, and are signed on its behalf by:

RENDELL, Richard John
Director
Registered Company No. 02554955

BOURLET CONSERVATION FRAMES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill 20% straight line

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	45,708	45,708
At 31 October 25	45,708	45,708
Amortisation and impairment
At 01 November 24	45,708	45,708
At 31 October 25	45,708	45,708
Net book value
At 31 October 25	-	-
At 31 October 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 November 24	9,709	17,294	27,003
Additions	-	818	818
At 31 October 25	9,709	18,112	27,821
Depreciation and impairment
At 01 November 24	1,942	12,926	14,868
Charge for year	971	1,170	2,141
At 31 October 25	2,913	14,096	17,009
Net book value
At 31 October 25	6,796	4,016	10,812
At 31 October 24	7,767	4,368	12,135

5.	Stocks

	2025	2024
	£	£
Other stocks	23,000	22,000
Total	23,000	22,000

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,208	15,100
Bank borrowings and overdrafts	5,834	11,459
Taxation and social security	17,211	19,308
Other creditors	40,247	32,781
Accrued liabilities and deferred income	2,542	-
Total	74,042	78,648


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	5,830
Total	-	5,830