REGISTERED NUMBER: 00418637 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hall and Botterill Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.