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REGISTERED NUMBER: 03577296 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| FOR |

| BOLTON STONE RESTORATION LIMITED |

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BOLTON STONE RESTORATION LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTOR: | A B Howe

| SECRETARY: | A B Howe

| REGISTERED OFFICE: | Unit 17 Tonge Bridge Way

| Tonge Bridge Industrial Estate

| Hypatia Street

| Bolton

| BL2 6BD

| REGISTERED NUMBER: | 03577296 (England and Wales)

| ACCOUNTANTS: | Ryans

| Chartered Accountants

| 67 Chorley Old Road

| Bolton

| BL1 3AJ

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

ABRIDGED BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 87,048 |  | 87,926 |  |

Investment property | 5 | 489,558 |  | 485,648 |  |

576,606 |  | 573,574 |  |

CURRENT ASSETS

Stocks | 7,485 |  | 3,000 |  |

Debtors | 169,223 |  | 134,591 |  |

Cash at bank | 111,003 |  | 55,565 |  |

287,711 |  | 193,156 |  |

CREDITORS

Amounts falling due within one year | 132,669 |  | 120,501 |  |

NET CURRENT ASSETS | 155,042 |  | 72,655 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 731,648 |  | 646,229 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (8,353 | ) |

PROVISIONS FOR LIABILITIES | (21,762 | ) | (21,596 | ) |

NET ASSETS | 709,886 |  | 616,280 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Revaluation reserve | 178,000 |  | 178,000 |  |

Retained earnings | 531,786 |  | 438,180 |  |

SHAREHOLDERS' FUNDS | 709,886 |  | 616,280 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

ABRIDGED BALANCE SHEET - continued

30TH JUNE 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th March 2026 and were signed by:

A B Howe - Director

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Bolton Stone Restoration Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st July 2024 | 247,648 |  |

| Additions | 22,445 |  |

| Disposals | (14,045 | ) |

| At 30th June 2025 | 256,048 |  |

| DEPRECIATION

| At 1st July 2024 | 159,722 |  |

| Charge for year | 20,192 |  |

| Eliminated on disposal | (10,914 | ) |

| At 30th June 2025 | 169,000 |  |

| NET BOOK VALUE

| At 30th June 2025 | 87,048 |  |

| At 30th June 2024 | 87,926 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st July 2024 | 485,648 |  |

| Additions | 3,910 |  |

| At 30th June 2025 | 489,558 |  |

| NET BOOK VALUE

| At 30th June 2025 | 489,558 |  |

| At 30th June 2024 | 485,648 |  |

| The director believes the fair value of the investment properties to be accurate at the end of the financial year.

BOLTON STONE RESTORATION LIMITED (REGISTERED NUMBER: 03577296) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 30th June 2025 is represented by:

£ |

| Valuation in 2012 | 65,000 |  |

| Valuation in 2018 | 13,000 |  |

| Valuation in 2022 | 100,000 |  |

| Cost | 311,558 |  |

489,558 |  |

6. | SECURED DEBTS

| The company assets are secured by fixed and floating charges, dated 25 March 2002, in favour of The Royal Bank of Scotland plc.

| Land and Buildings at 6 Thicketford Road, Bolton are secured by a fixed charge, dated 14 December 2007, in favour of The Royal Bank of Scotland plc.

| Land and Buildings at 4 Norbeck Gardens, Bolton are secured by a fixed charge, dated 30 May 2008, in favour of The Royal Bank of Scotland plc.

| Land and Buildings at 136 Worsley Road, North Walkden are secured by a fixed charge, dated 2 February 2009, in favour of The Royal Bank of Scotland plc.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |