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Company Registration No. 03406322 (England and Wales)
Bulton Construction Limited Unaudited accounts for the year ended 31 October 2025
Bulton Construction Limited Unaudited accounts Contents
Page
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Bulton Construction Limited Company Information for the year ended 31 October 2025
Director
Alexander Stuart Bull
Company Number
03406322 (England and Wales)
Registered Office
13 The Close Norwich NR1 4DS United Kingdom
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Bulton Construction Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
105,892 
84,661 
Current assets
Inventories
3,500 
3,500 
Debtors
34,214 
75,705 
Cash at bank and in hand
543,537 
382,033 
581,251 
461,238 
Creditors: amounts falling due within one year
(195,799)
(121,214)
Net current assets
385,452 
340,024 
Total assets less current liabilities
491,344 
424,685 
Provisions for liabilities
Deferred tax
(24,677)
(21,165)
Net assets
466,667 
403,520 
Capital and reserves
Called up share capital
11 
11 
Capital redemption reserve
189 
189 
Profit and loss account
466,467 
403,320 
Shareholders' funds
466,667 
403,520 
For the year ending 31 October 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 May 2026 and were signed on its behalf by
Alexander Stuart Bull Director Company Registration No. 03406322
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Bulton Construction Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Bulton Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 03406322. The registered office is 13 The Close, Norwich, NR1 4DS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
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Bulton Construction Limited Notes to the Accounts for the year ended 31 October 2025
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
22,795 
100,422 
25,484 
148,701 
Additions
20,837 
28,278 
10,323 
59,438 
Disposals
- 
(27,428)
(17,780)
(45,208)
At 31 October 2025
43,632 
101,272 
18,027 
162,931 
Depreciation
At 1 November 2024
9,421 
36,273 
18,346 
64,040 
Charge for the year
5,122 
17,969 
730 
23,821 
On disposals
- 
(16,714)
(14,108)
(30,822)
At 31 October 2025
14,543 
37,528 
4,968 
57,039 
Net book value
At 31 October 2025
29,089 
63,744 
13,059 
105,892 
At 31 October 2024
13,374 
64,149 
7,138 
84,661 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,798 
75,705 
Accrued income and prepayments
2,436 
- 
Other debtors
5,980 
- 
34,214 
75,705 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
31,044 
8,402 
Trade creditors
116,114 
53,807 
Taxes and social security
47,607 
56,073 
Other creditors
1,034 
957 
Loans from directors
- 
1,975 
195,799 
121,214 
7
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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