G.W. Boult & Sons Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01206035 (England and Wales)

G.W. BOULT & SONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Boult

R G Boult

D I Boult

A M Boult

SECRETARY:

M A Boult

REGISTERED OFFICE:

Central Chambers

45-47 Albert Street

Rugby

Warwickshire

CV21 2SG

REGISTERED NUMBER:

01206035 (England and Wales)

ACCOUNTANTS:

Atkinson Finch & Co

Chartered Accountants

Central Chambers

45-47 Albert Street

Rugby

Warwickshire

CV21 2SG

FIXED ASSETS

Tangible assets

4

31

41

Investment property

5

2,976,568

2,663,568

2,976,599

2,663,609

CURRENT ASSETS

Debtors

6

4,669

3,382

Cash at bank

315,955

341,873

320,624

345,255

CREDITORS

Amounts falling due within one year

7

37,124

28,808

NET CURRENT ASSETS

283,500

316,447

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,260,099

2,980,056

PROVISIONS FOR LIABILITIES

322,205

245,508

NET ASSETS

2,937,894

2,734,548

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

1,397,320

1,226,997

Retained earnings

1,540,474

1,507,451

SHAREHOLDERS' FUNDS

2,937,894

2,734,548

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2026 and were signed on its behalf by:

M A Boult - Director

1.	STATUTORY INFORMATION

G.W. Boult & Sons 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 as modified by the revaluation of certain assets.

Significant judgements and estimates

There are no significant judgements that have a material effect on the accounts nor any accounting estimates that have a high risk of causing a material adjustment in a future period.

Turnover

Turnover represents rents receivable from investment properties, exclusive of value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Profits and losses on disposals of properties are calculated by reference to the net sales proceeds less the values as carried in the financial statements immediately before disposal.

Investment property

The investment property is carried at fair value. Revaluation surpluses are recognised in the Income Statement. Deferred taxation is provided on these gains.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st January 2025

and 31st December 2025

4,025

DEPRECIATION

At 1st January 2025

3,984

Charge for year

10

At 31st December 2025

3,994

NET BOOK VALUE

At 31st December 2025

31

At 31st December 2024

41

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

2,663,568

Revaluations

313,000

At 31st December 2025

2,976,568

NET BOOK VALUE

At 31st December 2025

2,976,568

At 31st December 2024

2,663,568

The directors revalued the investment properties at their fair value on 31st December 2025.

Fair value at 31st December 2025 is represented by:

£

Valuation in 2007

861,660

Valuation in 2009

944

Valuation in 2015

306,015

Valuation in 2016

76,920

Valuation in 2018

88,080

Valuation in 2019

80,000

Valuation in 2025

313,000

Cost

1,249,949

2,976,568

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

3,088

1,754

Prepayments

1,581

1,628

4,669

3,382

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,333

251

Corporation tax payable

28,835

22,475

Other creditors

1,595

1,795

Directors' current accounts

1,474

Accrued expenses

2,887

2,813

37,124

28,808