Bolster Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05820750 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BOLSTER LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

913,996

978,113

Cash at bank

37,565

137,229

951,561

1,115,342

CREDITORS

Amounts falling due within one year

5

(61,078

)

(122,507

)

NET CURRENT ASSETS

890,483

992,835

TOTAL ASSETS LESS CURRENT
LIABILITIES

890,483

992,835

CAPITAL AND RESERVES

Called up share capital

6

76

Share premium

14,164

Retained earnings

876,243

978,595

SHAREHOLDERS' FUNDS

890,483

992,835

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr M Atkins - Director

1.	STATUTORY INFORMATION

Bolster Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05820750

Registered office:

Ingram House

Meridian Way

Norwich

Norfolk

NR7 0TA

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.

Turnover

Turnover represents the fair value of sales of goods, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are recorded at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of fixed assets, less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are as follows:

Plant and machinery etc

- 15% of reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 taxation

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 scheme are charged to the income statement in the period to which they relate.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 38 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

882,865

899,807

Directors' current accounts

31,131

78,306

913,996

978,113

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Tax

-

45,434

Taxation and social security

-

1,302

Other creditors

61,078

75,771

61,078

122,507

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

7100

Ordinary A 1p

71

100

Ordinary B 1p

1

400

Ordinary C 1p

4

76

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Mr J D O'Flynn

Balance outstanding at start of year

39,260

(24,360

)

Amounts advanced

17,225

91,468

Amounts repaid

(49,832

)

(27,848

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

6,653

39,260

Mr M Atkins

Balance outstanding at start of year

39,046

-

Amounts advanced

51,057

50,312

Amounts repaid

(65,638

)

(11,266

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,465

39,046

Interest of £1,464 (2024 - £873) has been charged on the overdrawn directors loan accounts.

8.	RELATED PARTY DISCLOSURES

Included within debtors due within one year are loans from Bolster Limited of £882,865 (2024 - £882,865) to one associated companies of which Mr J D O'Flynn is a director and shareholder. This loans are repayable on demand. No interest has been charged on the loans.

9.	OTHER FINANCIAL COMMITMENTS

At 31 December 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £Nil (2023 - £467,500).