Company registration number SC182006 (Scotland)
Buckler Boots Limited
unaudited financial statements
for the period ended 31 July 2025
Pages for filing with registrar
Buckler Boots Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 14
Buckler Boots Limited
Balance Sheet
as at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
57,965
32,583
Tangible assets
4
63,282
71,628
Investments
5
20,326
20,133
141,573
124,344
Current assets
Stocks
5,788,290
5,837,876
Debtors
7
1,424,511
1,653,643
Cash at bank and in hand
839,601
233,809
8,052,402
7,725,328
Creditors: amounts falling due within one year
8
(545,368)
(1,087,912)
Net current assets
7,507,034
6,637,416
Total assets less current liabilities
7,648,607
6,761,760
Creditors: amounts falling due after more than one year
9
(280)
(7,151)
Provisions for liabilities
10
(13,956)
(15,434)
Net assets
7,634,371
6,739,175
Capital and reserves
Called up share capital
12
190,000
190,000
Profit and loss reserves
7,444,371
6,549,175
Total equity
7,634,371
6,739,175
Buckler Boots Limited
Balance Sheet (continued)
as at 31 July 2025
31 July 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and are signed on its behalf by:
Christopher Payne
Director
Company Registration No. SC182006
Buckler Boots Limited
Notes to the financial statements
for the period ended 31 July 2025
- 3 -
1
Accounting policies
Company information

Buckler Boots Limited is a private company limited by shares incorporated in Scotland. The registered office is Upstate House, Gemini Crescent, Dundee Technology Park, Dundee, DD2 1SW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group financial statements.

1.2
Reporting period

The financial statements cover an extended accounting period of 18 months ended 31 July 2025. The comparative figures relate to the 12-month period ended 31 January 2024 and are therefore not directly comparable. The accounting period was extended to align the year end date with stock take procedures.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account contingent discounts including trade discounts & commissions, volume rebates as well as other commercial payments linked to revenue which are presented as deductions from gross turnover.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) as the goods leave the warehouse; the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Proprietory safety licences and trademarks including Registered designs
10% - 33% straight line

Trademarks that include internally generated logos and branding are expensed to the Profit and Loss account as incurred.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
1
Accounting policies (continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant, machinery and equipment
12.5% - 33.3% straight line method or term of lease

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.

The Company maintains a policy of categorising certain retail point of sale equipment and product assists including moulds as Tangible Fixed Assets, on the basis title and ownership is typically retained over the course of its useful life.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
1
Accounting policies (continued)
- 5 -
1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Direct material costs consist of the actual inventory invoice price of the goods purchased plus additional charges including import duties and transport. Other direct costs related to the buying, quality checking, handling and co-ordination of the goods such as Buying Agent charges are considered Inventory costs. Indirect costs are not recognised as inventory costs but generally expensed to cost of sales as incurred and may include quality checking subsistence and regulatory test checks.

Inventory in transit and not yet delivered, is usually valued by reference to the invoice price of the goods.

Inventory is allocated in the distribution process typically on a First In First Out (FIFO) basis but valued at reporting date using the specific cost identification basis linked to batch order reference.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
1
Accounting policies (continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the period. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other period s and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
1
Accounting policies (continued)
- 7 -
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.15
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.16
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
1
Accounting policies (continued)
- 8 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
20
18
3
Intangible fixed assets
Other
£
Cost
At 1 February 2024
124,914
Additions
58,460
At 31 July 2025
183,374
Amortisation and impairment
At 1 February 2024
92,331
Amortisation charged for the period
33,078
At 31 July 2025
125,409
Carrying amount
At 31 July 2025
57,965
At 31 January 2024
32,583
Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
- 9 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024
247,769
Additions
67,452
Disposals
(5,179)
At 31 July 2025
310,042
Depreciation and impairment
At 1 February 2024
176,141
Depreciation charged in the period
75,798
Eliminated in respect of disposals
(5,179)
At 31 July 2025
246,760
Carrying amount
At 31 July 2025
63,282
At 31 January 2024
71,628
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
6,331
6,331
Loans to group undertakings and participating interests
13,995
13,802
20,326
20,133
Fixed asset investments not carried at market value

Investments are measured at cost less impairment as there is no readily available market value for the unlisted investments held. The long term foreign currency loan is considered part of the net investment and is translated at the period end exchange rate with the movement recognised in the profit and loss account.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
5
Fixed asset investments (continued)
- 10 -
Movements in fixed asset investments
Shares in subsidiaries
Loans to subsidiaries
Total
£
£
£
Cost or valuation
At 1 February 2024
6,331
13,802
20,133
Exchange losses
-
193
193
At 31 July 2025
6,331
13,995
20,326
Carrying amount
At 31 July 2025
6,331
13,995
20,326
At 31 January 2024
6,331
13,802
20,133
6
Financial instruments
2025
2024
£
£
Carrying amount of financial liabilities include:
Measured at fair value through profit or loss
- Other financial liabilities
1,923
318

Financial instruments comprise foreign currency forward contracts all due to be settled within one year following the end of the reporting period.

7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
785,057
1,207,151
Other debtors
491,600
147,384
Prepayments and accrued income
147,854
299,108
1,424,511
1,653,643

The company factors all of its trade debtors. Any advances made by the factor are secured against the factored debts of the company to the extent that they are unpaid. The company has the facility to draw down up to 8 5% of factored debts, however no amounts were due to the factor at either 31 July 2025 or 31 January 2024.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
- 11 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
52,076
Trade creditors
223,140
793,783
Corporation tax
72,257
32,594
Other creditors
249,971
209,459
545,368
1,087,912

Other creditors include finance lease and hire purchase obligations which are secured over the assets to which they relate.

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
4,488
Other creditors
280
2,663
280
7,151

Other creditors include finance lease and hire purchase obligations which are secured over the assets to which they relate and a bank loan.

10
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
13,956
15,434
11
Share-based payment transactions

Share based options were granted to certain employees of Buckler Boots Limited. The options granted operate over ordinary shares.

As of 31 January 2022 a total of 21,110 options have been granted to employees of Buckler Boots Limited which are exercisable within 10 years of the date of grant.

A summary of the share option activity and related information is as follows:

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
11
Share-based payment transactions (continued)
- 12 -
Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 February 2024 and 31 July 2025
21,110
21,110
8.53
8.53
Exercisable at 31 July 2025
21,110
21,110
8.53
8.53

The Black-Scholes option pricing model was used to value the equity-settled share-based payment awards as it was considered that this approach would result in materially accurate estimate of the fair value of options granted.

Inputs were as follows:
2025
2024
Weighted average share price
8.36
8.36
Weighted average exercise price
3.23
3.23
Expected volatility
16.92
16.92
Expected life
7.24
7.24
Risk free rate
1.31
1.31

The expected term assumption was estimated using past history of early exercise behaviour and expectations of future behaviours.

The expected volatility assumption was based on the historical volatility of the share value of Buckler Boots Limited.

12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
"A" Ordinary shares of £1 each
120,000
120,000
120,000
120,000
Ordinary shares of £1 each
70,000
70,000
70,000
70,000
190,000
190,000
190,000
190,000
Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
12
Called up share capital (continued)
- 13 -

Class rights

The ordinary shares of £1 each and the "A" Ordinary shares of £1 each will rank pari passu in all matters except for the following:

(i) As Regarding Voting:

The "A" Ordinary shares shall not be entitled to vote in general meeting of the Company unless the business of the meeting includes consideration of a resolution for winding up the Company or for a reduction in the capital or any resolution directly or adversely modifying or abrogating any of the rights or privileges attached to the "A" Ordinary shares in which case the holders thereof shall only be entitled to vote at the relevant meeting in respect of such resolution or resolutions. Holders will be entitled to cast one vote for each "A" Ordinary share of which they are a holder.

(ii) As Regards Income:

The company if it so desires may declare different rates of dividends for the Ordinary and the "A" Ordinary shares.

13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
211,840
200,827
Between two and five years
29,835
328,831
241,675
529,658
14
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Acquisition of tangible fixed assets
25,017
11,662
15
Events after the reporting date

After the year end, the rights attached to the Company’s Class B shares were introduced, resulting in a change to the shareholdings. This event did not exist at the balance sheet date and therefore has not been reflected in these financial statements. The directors do not consider the impact of this event to be material to the understanding of the financial position at the year end.

Buckler Boots Limited
Notes to the financial statements (continued)
for the period ended 31 July 2025
- 14 -
16
Related party transactions
Remuneration of key management personnel
2025
2024
£
£
Aggregate compensation
491,472
400,238
Transactions with related parties

During the period the company entered into the following transactions with related parties:

During the period the company sold goods and management services with a value of £88,224 (20 24 - £62,523) from a connected company. The re is a balance outstanding at the period end of £31,139 (20 24 - £23,236) which is included within trade debtor s, and a further balance of £297,710 (2024 - £62,523) which is included within other debtors. During the period the company incurred expenses with a value of £25,207 (2024 - £17,864) related to services activity with a connected company. The re is a balance payable at the period end of £679 (2024 - £16,388) included within trade creditors and a further balance due of £25,207 (20 24 - £17,864) which is included within other creditors

17
Directors' transactions

Dividends totalling £nil (2024 - £81,579) were paid in the period in respect of shares held by the company's directors.

During the period two directors withdrew amounts totalling £13,521 (2024 - £nil) via director's loan accounts. At the balance sheet date, the balance outstanding on the director's loan account was £13,521 (2024 - £nil) and is included within other debtors. The amounts due from the directors at the period end were repaid in full after the reporting period.

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