Registration number: 06565450

Simon Bourne Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Simon Bourne Limited

(Registration number: 06565450)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,203	21,521
Current assets
Stocks	5	1,350	1,500
Cash at bank and in hand		1,606	1,627
		2,956	3,127
Creditors: Amounts falling due within one year	7	(10,511)	(3,614)
Net current liabilities		(7,555)	(487)
Total assets less current liabilities		8,648	21,034
Provisions for liabilities		(3,079)	(4,089)
Net assets		5,569	16,945
Capital and reserves
Called up share capital		1	1
Retained earnings		5,568	16,944
Shareholders' funds		5,569	16,945

For the financial year ending 30 April 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 January 2026
 

......................................... Mr S S Bourne Director

Simon Bourne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
7-9 Macon Court
Herald Drive
Crewe
Cheshire
CW1 6EA
England

The principal place of business is:
60 Sands Road
Harriseahead
Stoke-On-Trent
ST7 4LA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Simon Bourne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Simon Bourne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2024	5,549	27,995	1,600	35,144
Additions	520	-	-	520
At 30 April 2025	6,069	27,995	1,600	35,664
Depreciation
At 1 May 2024	5,040	6,999	1,584	13,623
Charge for the year	585	5,249	4	5,838
At 30 April 2025	5,625	12,248	1,588	19,461
Carrying amount
At 30 April 2025	444	15,747	12	16,203
At 30 April 2024	508	20,996	17	21,521

5

Stocks

	2025 £	2024 £
Other inventories	1,350	1,500

6

Debtors

Current	2025 £	2024 £
	-	-

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	45
Other creditors	10,511	3,569
	10,511	3,614