Bourton Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10519797 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bourton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R S Waycott

REGISTERED OFFICE:

122 Winchcombe Steet

Cheltenham

GL52 2NW

REGISTERED NUMBER:

10519797 (England and Wales)

ACCOUNTANTS:

Crossley and Co.

122 Winchcombe Street

Cheltenham

Gloucestershire

GL52 2NW

FIXED ASSETS

Tangible assets

4

472,412

-

CURRENT ASSETS

Stocks

5

280,353

270,813

Cash at bank

168,081

162,254

448,434

433,067

CREDITORS

Amounts falling due within one year

6

9,640

147,299

NET CURRENT ASSETS

438,794

285,768

TOTAL ASSETS LESS CURRENT
LIABILITIES

911,206

285,768

CREDITORS

Amounts falling due after more than one year

7

629,393

-

NET ASSETS

281,813

285,768

CAPITAL AND RESERVES

Called up share capital

9

24,002

Retained earnings

10

257,811

261,766

SHAREHOLDERS' FUNDS

281,813

285,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 July 2026 and were signed by:

R S Waycott - Director

1.	STATUTORY INFORMATION

Bourton 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.

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.

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.

Stock

Stock comprises the cost of acquiring, promoting and developing property sites. The stock is valued at the lower of cost and net realizable value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

472,412

At 31 March 2026

472,412

NET BOOK VALUE

At 31 March 2026

472,412

5.

STOCKS

31.3.26

31.3.25

£

Stocks

280,353

270,813

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts (see note 8)

5,200

-

Directors' current accounts

-

144,959

Accrued expenses

4,440

2,340

9,640

147,299

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans (see note 8)

144,360

-

Directors loans

485,033

-

629,393

-

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

Amounts falling due within one year or on demand:

Bank loans

5,200

-

Amounts falling due between one and two years:

Bank loans - 1-2 years

144,360

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

2

Ordinary

1

2

12,000

A Ordinary

1

12,000

B Ordinary

1

12,000

24,002

10.

RESERVES

Retained

earnings

£

At 1 April 2025

261,766

Deficit for the year

(3,955

)

At 31 March 2026

257,811