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REGISTERED NUMBER: 00418637 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hall and Botterill Limited

| Hall and Botterill Limited (Registered number: 00418637) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Hall and Botterill Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr A D Paterson

| Ms B J Botterill

| Mr J E Botterill

| SECRETARY: | Ms B J Botterill

| REGISTERED OFFICE: | B.C.L. House 2 Pavilion Business Park

| Royds Hall Road

| Leeds

| West Yorkshire

| LS12 6AJ

| REGISTERED NUMBER: | 00418637 (England and Wales)

| ACCOUNTANTS: | SMH BCL Accountants Ltd

| 2, Pavilion Business Park

| Royds Hall Road

| Lower Wortley

| Leeds

| LS12 6AJ

| Hall and Botterill Limited (Registered number: 00418637) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 355,749 |  | 358,154 |  |

Investments | 5 | 98,118 |  | 70,052 |  |

453,867 |  | 428,206 |  |

CURRENT ASSETS

Stocks | 224,524 |  | 248,064 |  |

Debtors | 6 | 322,058 |  | 264,384 |  |

Cash at bank | 541,582 |  | 495,752 |  |

1,088,164 |  | 1,008,200 |  |

CREDITORS

Amounts falling due within one year | 7 | 227,709 |  | 197,520 |  |

NET CURRENT ASSETS | 860,455 |  | 810,680 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,314,322 |  | 1,238,886 |  |

PROVISIONS FOR LIABILITIES | 23,112 |  | 20,372 |  |

NET ASSETS | 1,291,210 |  | 1,218,514 |  |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Retained earnings | 1,261,210 |  | 1,188,514 |  |

SHAREHOLDERS' FUNDS | 1,291,210 |  | 1,218,514 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

| Hall and Botterill Limited (Registered number: 00418637) |

Balance Sheet - continued

31 August 2025

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Mr A D Paterson - Director

| Hall and Botterill Limited (Registered number: 00418637) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Hall and Botterill 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.

| Dies and Patterns | - | 25% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 4% on cost

| The freehold property is maintained to a high standard and depreciation is not provided, as in the directors opinion the residual value is equal to the carrying value shown in the accounts. The applicable annual charge based on a fifty year economic useful life would be £3,650.00

| 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 Income Statement, 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.

| Hall and Botterill Limited (Registered number: 00418637) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | Dies and |  | to |  | Plant and

| property |  | Patterns |  | property |  | machinery

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 181,569 |  | 1,594,047 |  | 49,073 |  | 1,086,630 |  |

| Additions | - |  | 40,589 |  | - |  | - |  |

| At 31 August 2025 | 181,569 |  | 1,634,636 |  | 49,073 |  | 1,086,630 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 1,587,534 |  | - |  | 979,243 |  |

| Charge for year | - |  | 9,787 |  | - |  | 27,155 |  |

| At 31 August 2025 | - |  | 1,597,321 |  | - |  | 1,006,398 |  |

| NET BOOK VALUE

| At 31 August 2025 | 181,569 |  | 37,315 |  | 49,073 |  | 80,232 |  |

| At 31 August 2024 | 181,569 |  | 6,513 |  | 49,073 |  | 107,387 |  |

| Hall and Botterill Limited (Registered number: 00418637) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 68,410 |  | 22,950 |  | 90,261 |  | 3,092,940 |  |

| Additions | - |  | - |  | - |  | 40,589 |  |

| At 31 August 2025 | 68,410 |  | 22,950 |  | 90,261 |  | 3,133,529 |  |

| DEPRECIATION

| At 1 September 2024 | 68,011 |  | 13,268 |  | 86,730 |  | 2,734,786 |  |

| Charge for year | 100 |  | 2,421 |  | 3,531 |  | 42,994 |  |

| At 31 August 2025 | 68,111 |  | 15,689 |  | 90,261 |  | 2,777,780 |  |

| NET BOOK VALUE

| At 31 August 2025 | 299 |  | 7,261 |  | - |  | 355,749 |  |

| At 31 August 2024 | 399 |  | 9,682 |  | 3,531 |  | 358,154 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 September 2024 | 70,052 |  |

| Revaluations | 28,066 |  |

| At 31 August 2025 | 98,118 |  |

| NET BOOK VALUE

| At 31 August 2025 | 98,118 |  |

| At 31 August 2024 | 70,052 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 98,118 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 262,938 |  | 216,986 |  |

| Other debtors | 59,120 |  | 47,398 |  |

322,058 |  | 264,384 |  |

| Hall and Botterill Limited (Registered number: 00418637) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 1,309 |  |

| Trade creditors | 164,181 |  | 145,445 |  |

| Taxation and social security | 46,081 |  | 16,972 |  |

| Other creditors | 17,447 |  | 33,794 |  |

227,709 |  | 197,520 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| Mr J E Botterill

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 34,000 |  | - |  |

| Amounts repaid | (1,200 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 32,800 |  | - |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £50,000 were paid to the directors .

| During the year the company purchased fixed assets costing £14,500 and services totalling £28,325 from a company for which one of the directors is also a shareholder. The transactions were undertaken under normal trading conditions and are unsecured. The balance owed to this company at the balance sheet date was £nil (2024 - £nil).

10. | ULTIMATE CONTROLLING PARTY

| The directors consider that, by virtue of shareholdings, there is no ultimate controlling party.