James Bolton Garden Tours Limited Accounts






James Bolton Garden Tours Limited

	Company No. 05100059
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was the provision of garden tours both in the united kingdom and abroad.




Directors

The Directors who served at any time during the year were as follows:

J.W.H. Bolton
K. Bolton








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.W.H. Bolton
Director
30 April 2026

at	31 March 2026
Company No.		05100059	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		4	-	-




Current assets

	Debtors		5	51,948	26,315

	Cash at bank and in hand			159,472	208,475
				211,420	234,790
Creditors: Amount falling due within one year			6	(151,510)	(147,065)
Net current assets				59,910	87,725
Total assets less current liabilities				59,910	87,725




Net assets				59,910	87,725

Capital and reserves
	Called up share capital			10,000	10,000



	Profit and loss account		7	49,910	77,725

Total equity				59,910	87,725



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 April 2026 and signed on its behalf by:
J.W.H. Bolton
Director
30 April 2026

for the year ended 31 March 2026

General information

James Bolton Garden Tours Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05100059

Its registered office is:

Its trading address is:

Preston Court

Clapton Manor

Preston-on-Wye

Clapton-on-the-Hill

Hereford

Bourton-on-Water

Gloucestershire

HR2 9JU

GL54 2LG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 April 2025	30,000	30,000


		At 31 March 2026	30,000	30,000
		Amortisation and impairment
		At 1 April 2025	30,000	30,000



		At 31 March 2026	30,000	30,000
		Net book values
		At 31 March 2026	-	-
		At 31 March 2025	-	-

		Goodwill

5	Debtors
			2026	2025
			£	£




		VAT recoverable	2,888	1,019
		Loans to directors	12,126	-

		Prepayments and accrued income	36,934	25,296
			51,948	26,315

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	160	998




		Taxes and social security	-	548
		Loans from directors	-	4,417

		Accruals and deferred income	151,350	141,102
			151,510	147,065

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

8	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	-	5,360

			-	5,360

		Dividends by type:

		Equity dividends	-	5,360
			-	5,360

9	Advances and credits to directors
			2026
			£

		Advanced in the period	12,126



		At 31 March 2026	12,126


		Interest was paid at 3.75% pa. The loan was fully repaid on the 28th April 2026.