Company registration number 06715759 (England and Wales)
N. BOLTONS FINANCE LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
N. BOLTONS FINANCE LTD.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
N. BOLTONS FINANCE LTD.
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
33,374
165,695
Current assets
Debtors
5
406,589
381,783
Cash at bank and in hand
8,987
11,679
415,576
393,462
Creditors: amounts falling due within one year
6
(391,702)
(405,865)
Net current assets/(liabilities)
23,874
(12,403)
Total assets less current liabilities
57,248
153,292
Creditors: amounts falling due after more than one year
7
-
0
(133,847)
Net assets
57,248
19,445
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
56,248
18,445
Total equity
57,248
19,445

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

N. BOLTONS FINANCE LTD.
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 23 March 2026
N J Bolton
Director
Company Registration No. 06715759
N. BOLTONS FINANCE LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

N. Boltons Finance Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor Gallery Court, 28 Arcadia Avenue, London, N3 2FG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents interest receivable for services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

N. BOLTONS FINANCE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

N. BOLTONS FINANCE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
4
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 November 2024
113,254
181,569
294,823
Additions
12,200
-
0
12,200
Disposals
-
0
(181,569)
(181,569)
At 31 October 2025
125,454
-
0
125,454
Depreciation and impairment
At 1 November 2024
83,736
45,392
129,128
Depreciation charged in the year
8,344
-
0
8,344
Eliminated in respect of disposals
-
0
(45,392)
(45,392)
At 31 October 2025
92,080
-
0
92,080
Carrying amount
At 31 October 2025
33,374
-
0
33,374
At 31 October 2024
29,518
136,177
165,695
N. BOLTONS FINANCE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
406,589
379,783
Other debtors
-
0
2,000
406,589
381,783
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,357
2,260
Taxation and social security
373
4,542
Other creditors
389,972
399,063
391,702
405,865
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
1,357
Other creditors
-
0
132,490
-
0
133,847
2025-10-31 2024-11-01 false false false 23 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity N J Bolton 06715759 2024-11-01 2025-10-31 06715759 2025-10-31 06715759 2024-10-31 06715759 core:FurnitureFittings 2025-10-31 06715759 core:MotorVehicles 2025-10-31 06715759 core:FurnitureFittings 2024-10-31 06715759 core:MotorVehicles 2024-10-31 06715759 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 06715759 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 06715759 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 06715759 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 06715759 core:CurrentFinancialInstruments 2024-10-31 06715759 core:CurrentFinancialInstruments 2025-10-31 06715759 core:ShareCapital 2025-10-31 06715759 core:ShareCapital 2024-10-31 06715759 core:RetainedEarningsAccumulatedLosses 2025-10-31 06715759 core:RetainedEarningsAccumulatedLosses 2024-10-31 06715759 bus:Director1 2024-11-01 2025-10-31 06715759 core:FurnitureFittings 2024-11-01 2025-10-31 06715759 core:MotorVehicles 2024-11-01 2025-10-31 06715759 2023-11-01 2024-10-31 06715759 core:FurnitureFittings 2024-10-31 06715759 core:MotorVehicles 2024-10-31 06715759 2024-10-31 06715759 core:Non-currentFinancialInstruments 2025-10-31 06715759 core:Non-currentFinancialInstruments 2024-10-31 06715759 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06715759 bus:FRS102 2024-11-01 2025-10-31 06715759 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 06715759 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06715759 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP