REGISTERED NUMBER: 08532763 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

BOTHWELL GRAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I J Metcalfe

Mrs D S Metcalfe

Miss T G Metcalfe

E J Metcalfe

REGISTERED OFFICE:

143 Station Road

Hampton

Middlesex

TW12 2AL

REGISTERED NUMBER:

08532763 (England and Wales)

ACCOUNTANTS:

Alvis & Company (Accountants) Limited

143 Station Road

Hampton

Middlesex

TW12 2AL

FIXED ASSETS

Tangible assets

4

4,215

-

Investments

5

-

887,028

4,215

887,028

CURRENT ASSETS

Stocks

682,315

-

Debtors

6

26,257

30,708

Cash at bank

397,398

6,210

1,105,970

36,918

CREDITORS

Amounts falling due within one year

7

(189,865

)

(36,554

)

NET CURRENT ASSETS

916,105

364

TOTAL ASSETS LESS CURRENT LIABILITIES

920,320

887,392

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

920,220

887,292

SHAREHOLDERS' FUNDS

920,320

887,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 19 March 2026 and were signed on its behalf by:

Mrs D S Metcalfe - Director

I J Metcalfe - Director

1.	STATUTORY INFORMATION

Bothwell Gray 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 9 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

Additions

-

640

1,523

2,163

Disposals

-

(221

)

-

(221

)

Transfer to ownership

5,965

12,380

7,617

25,962

At 30 November 2025

5,965

12,799

9,140

27,904

DEPRECIATION

Charge for year

205

663

1,587

2,455

Eliminated on disposal

-

(199

)

-

(199

)

Transfer to ownership

5,199

10,366

5,868

21,433

At 30 November 2025

5,404

10,830

7,455

23,689

NET BOOK VALUE

At 30 November 2025

561

1,969

1,685

4,215

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

887,028

Disposals

(887,028

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

887,028

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

12,246

-

Other debtors

14,011

30,708

26,257

30,708

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

74,815

-

Taxation and social security

49,238

3,896

Other creditors

65,812

32,658

189,865

36,554

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

1

100

100