ACCOUNTS - Final Accounts preparation

Unaudited Financial Statements

Bole Investments 1 Limited

For the period ended 31 March 2026

Registered number: NI727138


Bole Investments 1 Limited

Company Information

Director	Mr D Bole (appointed 6 March 2025)


Registered number	NI727138


Registered office	5e Stirling House Castlereagh Road Business Park
	478 Castlereagh Road
	Belfast
	United Kingdom
	BT5 6BQ


Bole Investments 1 Limited

Contents

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 4


Bole Investments 1 Limited Registered number:NI727138

Balance Sheet

As at 31 March 2026

		2026
		£


Current assets
Debtors: amounts falling due within one year	5	1,900
		1,900
Creditors: amounts falling due within one year	6	(1,800)
Net current assets			100
Total assets less current liabilities			100

Net assets			100

Capital and reserves
Called up share capital	7	100
		100

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 August 2026.

Mr D Bole

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


Bole Investments 1 Limited

Notes to the Financial Statements

For the period ended 31 March 2026

1.	General information

Bole Investments 1 Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office address is 5e Stirling House Castlereagh Road Business Park, 478 Castlereagh Road, Belfast, United Kingdom, BT5 6BQ.

The principal activity of the Company is that of a holding and investment company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

2.2

Going concern

The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2


Bole Investments 1 Limited

Notes to the Financial Statements

For the period ended 31 March 2026

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.

In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

Debtors

					2026
					£


	Amounts owed by related parties	1,800
	Other debtors	100
		1,900

Page 3


Bole Investments 1 Limited

Notes to the Financial Statements

For the period ended 31 March 2026

6.	Creditors: Amounts falling due within one year
		2026
		£

	Accruals and deferred income	1,800
		1,800

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation, the Company issued 100 Ordinary shares with a nominal value of £1.00 each.

8.	Related party transactions
	During the period, the Company received a loan of £3,000,000 from an entity under common control. Interest of £21,395 was charged on the loan. Both the principal and the associated interest were fully repaid during the period. At the balance sheet date, an amount of £1,800 was due from this related party.

9.	Controlling party

The company is controlled by the director.

Page 4