IRIS Accounts Production v25.4.12.37 00818110 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00818110 2024-09-30 00818110 2025-09-30 00818110 2024-10-01 2025-09-30 00818110 2023-09-30 00818110 2023-10-01 2024-09-30 00818110 2024-09-30 00818110 ns15:EnglandWales 2024-10-01 2025-09-30 00818110 ns14:PoundSterling 2024-10-01 2025-09-30 00818110 ns10:Director1 2024-10-01 2025-09-30 00818110 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00818110 ns10:SmallEntities 2024-10-01 2025-09-30 00818110 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 00818110 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 00818110 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00818110 ns10:FullAccounts 2024-10-01 2025-09-30 00818110 ns10:Director3 2024-10-01 2025-09-30 00818110 ns10:CompanySecretary1 2024-10-01 2025-09-30 00818110 ns10:RegisteredOffice 2024-10-01 2025-09-30 00818110 ns5:CurrentFinancialInstruments 2025-09-30 00818110 ns5:CurrentFinancialInstruments 2024-09-30 00818110 ns5:ShareCapital 2025-09-30 00818110 ns5:ShareCapital 2024-09-30 00818110 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 00818110 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 00818110 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 00818110 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 00818110 ns5:CostValuation 2024-09-30 00818110 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 00818110 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 00818110 ns5:DeferredTaxation 2024-09-30 00818110 ns5:OtherProvisionsContingentLiabilities 2024-09-30 00818110 ns5:DeferredTaxation 2025-09-30 00818110 ns5:OtherProvisionsContingentLiabilities 2025-09-30

REGISTERED NUMBER: 00818110 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| GALVANISED BOLTS AND NUTS LIMITED |

GALVANISED BOLTS AND NUTS LIMITED (REGISTERED NUMBER: 00818110) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Accountants' Report | 6 |

| GALVANISED BOLTS AND NUTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | J C A Ramsay

| L Rogers

| SECRETARY: | J C A Ramsay

| REGISTERED OFFICE: | 115 Lodgefield Road

| Halesowen

| West Midlands

| B62 8AX

| REGISTERED NUMBER: | 00818110 (England and Wales)

| ACCOUNTANTS: | Xeinadin Swiss Cottage Limited

| Harben House

| Harben Parade

| Finchley Road

| LONDON

| NW3 6LH

GALVANISED BOLTS AND NUTS LIMITED (REGISTERED NUMBER: 00818110) |

BALANCE SHEET

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 2 |  | 2 |  |

Investment property | 5 | 865,000 |  | 865,000 |  |

865,002 |  | 865,002 |  |

CURRENT ASSETS

Debtors | 6 | 491 |  | 1,370 |  |

Cash at bank | 567,414 |  | 479,137 |  |

567,905 |  | 480,507 |  |

CREDITORS

Amounts falling due within one year | 7 | 256,326 |  | 188,617 |  |

NET CURRENT ASSETS | 311,579 |  | 291,890 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,176,581 |  | 1,156,892 |  |

PROVISIONS FOR LIABILITIES | 8 | 126,182 |  | 126,182 |  |

NET ASSETS | 1,050,399 |  | 1,030,710 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Non-distributable fair value reserve | 635,905 |  | 635,905 |  |

Retained earnings | 413,494 |  | 393,805 |  |

1,050,399 |  | 1,030,710 |  |

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

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

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

L Rogers - Director

GALVANISED BOLTS AND NUTS LIMITED (REGISTERED NUMBER: 00818110) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Galvanised Bolts And Nuts 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.

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

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

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

| Taxation

| Taxation for the year comprises current. Tax is recognised in the Profit and Loss Account, 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.

| 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.

GALVANISED BOLTS AND NUTS LIMITED (REGISTERED NUMBER: 00818110) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 October 2024

| and 30 September 2025 | 2 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2 |  |

| At 30 September 2024 | 2 |  |

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 865,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 865,000 |  |

| At 30 September 2024 | 865,000 |  |

| The investment property was valued at £865,000 as at 3 September 2024 by an independent RICS-registered valuer. The valuation was based on the market approach, using recent sales of comparable properties. Adjustments were made for differences in property characteristics and location. In the directors' opinion there has been no material change in the property's fair value since the previous reporting date, and accordingly, the carrying value per the accounts remains at £865,000.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 491 |  | 1,370 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 234,543 |  | 120,415 |  |

| Taxation and social security | 17,376 |  | 19,616 |  |

| Other creditors | 4,407 |  | 48,586 |  |

256,326 |  | 188,617 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 126,182 |  | 126,182 |  |

GALVANISED BOLTS AND NUTS LIMITED (REGISTERED NUMBER: 00818110) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | PROVISIONS FOR LIABILITIES - continued

Deferred | Other |

tax | provisions |

| £ | £

| Balance at 1 October 2024 | 126,182 |  | 126,182 |  |

| Balance at 30 September 2025 | 126,182 |  | 126,182 |  |

9. | OTHER FINANCIAL COMMITMENTS

| The company is part of a VAT group with its subsidiary undertaking and the group VAT liability as at the year end was £44,492 (2024: £4,695).

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

GALVANISED BOLTS AND NUTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Galvanised Bolts And Nuts Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Galvanised Bolts And Nuts Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Galvanised Bolts And Nuts Limited and state those matters that we have agreed to state to the Board of Directors of Galvanised Bolts And Nuts Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Galvanised Bolts And Nuts Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Galvanised Bolts And Nuts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Galvanised Bolts And Nuts Limited. You consider that Galvanised Bolts And Nuts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Galvanised Bolts And Nuts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

12 March 2026