Bourton LR Limited - Filleted accounts

Registered number

06525500

Bourton LR Limited

Filleted Accounts

31 March 2026

Bourton LR Limited
Registered number:		06525500
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			5,500
Tangible assets	4		44,121			52,881
			44,121			58,381

Current assets
Stocks		30,000			30,000
Debtors	5	7,383			6,740
Cash at bank and in hand		97,895			70,880
		135,278			107,620

Creditors: amounts falling due within one year	6	(68,858)			(66,238)

Net current assets			66,420			41,382

Total assets less current liabilities			110,541			99,763

Creditors: amounts falling due after more than one year	7		(37,250)			(8,921)

Net assets			73,291			90,842

Capital and reserves
Called up share capital			1			1
Profit and loss account			73,290			90,841

Shareholder's funds			73,291			90,842

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.


R C Limbrick-Langford
Director
Approved by the board on 31 August 2026

Bourton LR Limited
Notes to the Accounts
for the year ended 31 March 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses, as follows:

	Goodwill			10% straight line

	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:

	Leasehold property			10% reducing balance
	Plant machinery and fixtures			15% reducing balance
	Computers			33% reducing balance
	Motor vehicles			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							55,000
	At 31 March 2026							55,000

	Amortisation
	At 1 April 2025							49,500
	Provided during the year							5,500
	At 31 March 2026							55,000

	Net book value
	At 31 March 2026							-
	At 31 March 2025							5,500


4	Tangible fixed assets
		Leasehold property		Plant machinery fixtures & computers		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	23,859		53,440		44,704		122,003
	At 31 March 2026	23,859		53,440		44,704		122,003

	Depreciation
	At 1 April 2025	10,687		38,731		19,704		69,122
	Charge for the year	1,317		2,443		5,000		8,760
	At 31 March 2026	12,004		41,174		24,704		77,882

	Net book value
	At 31 March 2026	11,855		12,266		20,000		44,121
	At 31 March 2025	13,172		14,709		25,000		52,881


5	Debtors					2026		2025
£							£

	Trade debtors					7,383		5,516
	Other debtors					-		1,224
						7,383		6,740


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

	Trade creditors					26,146		34,238
	Other taxes and social security costs					37,065		27,430
	Other creditors					5,647		4,570
						68,858		66,238


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					1,274		8,921
	Other creditors					35,976		-
						37,250		8,921

8	Controlling party

	The company is controlled by the director.

9	Other information

	Bourton LR Limited is a private company limited by shares and incorporated in England. Its registered office is:

	High Street
	Bourton on the Water
	Glos