Paul Bott Homes Limited - Filleted accounts

Registered number

03004047

Paul Bott Homes Limited

Unaudited Filleted Accounts

31 March 2026

Paul Bott Homes Limited
Registered number:		03004047
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		39,806			49,703

Current assets
Stocks		696,606			645,090
Debtors	4	114,845			22,665
Cash at bank and in hand		25,237			42,600
		836,688			710,355

Creditors: amounts falling due within one year	5	(491,302)			(336,249)

Net current assets			345,386			374,106

Total assets less current liabilities			385,192			423,809

Creditors: amounts falling due after more than one year	6		-			(10,466)

Provisions for liabilities			(7,563)			(9,444)


Net assets			377,629			403,899

Capital and reserves
Called up share capital			2			2
Profit and loss account			377,627			403,897

Shareholders' funds			377,629			403,899

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




S A Bott
Director
Approved by the board on 14 October 2026

Paul Bott Homes 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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 3 & 10 years
	Fixtures and fittings	over 3 years
	Motor vehicles	over 5 years

	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.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.










	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	85,056		38,631		123,687
	At 31 March 2026	85,056		38,631		123,687

	Depreciation
	At 1 April 2025	50,899		23,085		73,984
	Charge for the year	5,455		4,442		9,897
	At 31 March 2026	56,354		27,527		83,881

	Net book value
	At 31 March 2026	28,702		11,104		39,806
	At 31 March 2025	34,157		15,546		49,703


4	Debtors			2026		2025
£					£

	Trade debtors			105,591		10,898
	Other debtors			9,254		11,767
				114,845		22,665




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

	Bank loans and overdrafts			2,500		10,000
	Obligations under finance lease and hire purchase contracts			7,966		10,922
	Trade creditors			15,081		55,972
	Taxation and social security costs			1,463		4,336
	Other creditors			464,292		255,019
				491,302		336,249


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

	Bank loans			-		2,500
	Obligations under finance lease and hire purchase contracts			-		7,966
				-		10,466


7	Loans			2026		2025
£					£
	Creditors include:

	Secured bank loans			-		18,888

	Secured creditors are hire purchase liabilities which are secured on those fixed assets to which the contracts relate.


8	Other information

	Paul Bott Homes Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Portland House
	21 Narborough Road
	Cosby
	Leicester
	LE9 1TA