E T Bottrill Limited - Filleted accounts

Registered number

14692330

E T Bottrill Limited

Filleted Accounts

28 February 2026

E T Bottrill Limited
Registered number:		14692330
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,208			992
Investments	4		72,750			-
			73,958			992

Current assets
Debtors	5	41,015			-
Cash at bank and in hand		86,557			176,721
		127,572			176,721

Creditors: amounts falling due within one year	6	(32,192)			(35,119)

Net current assets			95,380			141,602

Total assets less current liabilities			169,338			142,594


Provisions for liabilities			(302)			(249)


Net assets			169,036			142,345

Capital and reserves
Called up share capital			100			100
Profit and loss account			168,936			142,245

Shareholders' funds			169,036			142,345

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr Edward Thomas Bottrill
Director
Approved by the board on 11 June 2026

E T Bottrill Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:




	Fixtures, fittings, tools and equipment			10% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 March 2025							1,170
	Additions							350
	At 28 February 2026							1,520

	Depreciation
	At 1 March 2025							178
	Charge for the year							134
	At 28 February 2026							312

	Net book value
	At 28 February 2026							1,208
	At 28 February 2025							992


4	Investments

Other
investments
£
	Cost
	Additions							72,750

	At 28 February 2026							72,750


5	Debtors					2026		2025
£							£

	Other debtors					41,015		-


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					29,090		32,223
	Other creditors					3,102		2,896
						32,192		35,119


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Dr Edward Thomas Bottrill
	Director's loan	-		30,666		-		30,666

		-		30,666		-		30,666
	The above loan was unsecured and repayable on demand.
	Interest was paid at the official rate.
8	Other information

	E T Bottrill Limited is a private company limited by shares and incorporated in England. Its registered office is:
	71 Goodearl Place
	Princes Risborough
	Buckinghamshire
	United Kingdom
	HP27 9EN