REGISTERED NUMBER: 04476693 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BOLTON BUILDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Wright

S Wright

REGISTERED OFFICE:

One Bell Lane

Lewes

East Sussex

BN7 1JU

REGISTERED NUMBER:

04476693 (England and Wales)

ACCOUNTANTS:

Watson Associates

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

118,770

141,897

Investment property

5

96,801

96,801

215,571

238,698

CURRENT ASSETS

Stocks

149,797

88,283

Debtors

6

301,607

318,064

Cash at bank and in hand

216,149

162,250

667,553

568,597

CREDITORS

Amounts falling due within one year

7

(327,277

)

(233,648

)

NET CURRENT ASSETS

340,276

334,949

TOTAL ASSETS LESS CURRENT LIABILITIES

555,847

573,647

CREDITORS

Amounts falling due after more than one year

8

-

(106,996

)

PROVISIONS FOR LIABILITIES

(29,693

)

(35,421

)

NET ASSETS

526,154

431,230

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

526,054

431,130

SHAREHOLDERS' FUNDS

526,154

431,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by:

T Wright - Director

1.	STATUTORY INFORMATION

Bolton Buildings 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of the financial assets and liabilities like trade and other accounts receivable and payable, loans from bank and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at the amortised cost using the effective interest method

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is no intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

4,725

17,586

2,862

320,254

345,427

Additions

-

-

-

16,385

16,385

At 31 July 2025

4,725

17,586

2,862

336,639

361,812

DEPRECIATION

At 1 August 2024

4,725

13,044

1,712

184,049

203,530

Charge for year

-

1,135

230

38,147

39,512

At 31 July 2025

4,725

14,179

1,942

222,196

243,042

NET BOOK VALUE

At 31 July 2025

-

3,407

920

114,443

118,770

At 31 July 2024

-

4,542

1,150

136,205

141,897

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

275,368

DEPRECIATION

At 1 August 2024

161,798

Charge for year

28,392

At 31 July 2025

190,190

NET BOOK VALUE

At 31 July 2025

85,178

At 31 July 2024

113,570

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

96,801

NET BOOK VALUE

At 31 July 2025

96,801

At 31 July 2024

96,801

The fair value of investment property has been arrived at by the directors at the reporting date on an open market basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

254,913

274,168

Amounts owed by group undertakings

4,255

4,255

Other debtors

42,439

39,641

301,607

318,064

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,774

10,289

Hire purchase contracts

97,005

23,525

Trade creditors

74,786

148,228

Taxation and social security

75,111

55,278

Other creditors

71,601

(3,672

)

327,277

233,648

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,777

Hire purchase contracts

-

98,219

-

106,996

9.	RELATED PARTY DISCLOSURES

At the year end a balance of £4,255 (2024 - £4,255 was owed to the company by a fellow group undertaking. This balance is interest free and repayable upon demand.

At the year end a balance of £8,349 (2024 - £8,439) was owed by the company to its directors. This balance is interest free and repayable upon demand.