REGISTERED NUMBER: 06061437 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BOULTON FINANCIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Boulton

REGISTERED OFFICE:

13 Trinity Square

Llandudno

Gwynedd

LL30 2RB

REGISTERED NUMBER:

06061437 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

466

60,712

Investments

6

25,565

18,795

26,031

79,507

CURRENT ASSETS

Debtors

7

353,184

353,877

Cash at bank

73,395

25,633

426,579

379,510

CREDITORS

Amounts falling due within one year

8

107,255

99,727

NET CURRENT ASSETS

319,324

279,783

TOTAL ASSETS LESS CURRENT LIABILITIES

345,355

359,290

CREDITORS

Amounts falling due after more than one year

9

-

(58,395

)

PROVISIONS FOR LIABILITIES

-

(15,178

)

NET ASSETS

345,355

285,717

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

345,353

285,715

SHAREHOLDERS' FUNDS

345,355

285,717

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 11 March 2026 and were signed by:

Mr P Boulton - Director

1.	STATUTORY INFORMATION

Boulton Financial Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

25,000

AMORTISATION

At 1 February 2025

and 31 January 2026

25,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

119,572

Disposals

(116,756

)

At 31 January 2026

2,816

DEPRECIATION

At 1 February 2025

58,860

Charge for year

467

Eliminated on disposal

(56,977

)

At 31 January 2026

2,350

NET BOOK VALUE

At 31 January 2026

466

At 31 January 2025

60,712

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

18,795

Additions

6,770

At 31 January 2026

25,565

NET BOOK VALUE

At 31 January 2026

25,565

At 31 January 2025

18,795

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

589

-

Other debtors

352,595

353,877

353,184

353,877

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,340

10,000

Hire purchase contracts

-

20,080

Taxation and social security

103,915

69,647

107,255

99,727

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,360

Hire purchase contracts

-

55,035

-

58,395

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr P Boulton

Balance outstanding at start of year

184,901

201,569

Amounts advanced

166,466

200,542

Amounts repaid

(213,368

)

(217,210

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

137,999

184,901

11.	RELATED PARTY DISCLOSURES

Related Party Transactions

Boulton Wealth Management Ltd, a company under common control.

The balance due from Boulton Wealth Management Ltd as at 31 January 2026 was £203,917 (2025: £158,176)

Maximum balance owing during the year was £203,917

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Boulton.