Company Registration No. 09644132 (England and Wales)
Bollitree Castle Estate Limited
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with the registrar
Bollitree Castle Estate Limited
Contents
Page
Directors' report
1
Statement of financial position
2
Notes to the financial statements
3 - 6
Bollitree Castle Estate Limited
Directors' report
For the year ended 31 March 2025
1

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of the business of breeding and sales of racehorses.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Amanda Hammond
Richard Hammond
Basis other than going concern

The directors intend to liquidate the company within 12 months of approving the financial statements.

The accounts have therefore been prepared on a basis other than going concern and all balance sheet items are stated on a break up basis.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Amanda Hammond
Director
22 July 2026
Bollitree Castle Estate Limited
Statement of financial position
As at 31 March 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
10,000
48,500
Current assets
Debtors
5
446
1,090
Cash at bank and in hand
2,379
556
2,825
1,646
Creditors: amounts falling due within one year
6
(531,989)
(508,108)
Net current liabilities
(529,164)
(506,462)
Net liabilities
(519,164)
(457,962)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(519,165)
(457,963)
Total equity
(519,164)
(457,962)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has 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.

The financial statements were approved by the board of directors and authorised for issue on 22 July 2026 and are signed on its behalf by:
Amanda Hammond
Richard Hammond
Director
Director
Company Registration No. 09644132
Bollitree Castle Estate Limited
Notes to the financial statements
For the year ended 31 March 2025
3
1
Accounting policies
Company information

Bollitree Castle Estate Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.

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
Going concern

The directors intend to liquidate the company within 12 months of approving the financial statements.

The accounts have therefore been prepared on a basis other than going concern and all balance sheet items are stated on a break up basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
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:

Plant and machinery
20% Straight line

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.

1.5
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Bollitree Castle Estate Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
4
1.7
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 statement of financial position 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.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
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.

1.9
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.

Bollitree Castle Estate Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
5
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
17,686
Depreciation and impairment
At 1 April 2024 and 31 March 2025
17,686
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
10,000
48,500
Movements in fixed asset investments
Other
£
Cost or valuation
At 1 April 2024
48,500
Valuation changes
(38,500)
At 31 March 2025
10,000
Carrying amount
At 31 March 2025
10,000
At 31 March 2024
48,500
Bollitree Castle Estate Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
6
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
747
Other debtors
446
343
446
1,090
6
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Trade creditors
4,813
8,532
Amounts owed to group undertakings
7
523,676
496,076
Other creditors
3,500
3,500
531,989
508,108
7
Related party transactions

At the period end the company owed its parent company, Hamster's Wheel Productions Limited £523,676 (2024: £496,076).

Post year end, the loan has been fully written off as irrecoverable.

8
Parent company

The ultimate parent company is Hamster's Wheel Productions Limited, a company registered in England and Wales, which owns 100% of the share capital.

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