Accounts



















	BOLTON STRUCTURES LIMITED



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 AUGUST 2025

BOLTON STRUCTURES LIMITED
Company registered number: 04935457
ABRIDGED STATEMENT OF FINANCIAL POSITION AT 31 August 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Property, plant and equipment	3		25,259	29,779
CURRENT ASSETS
Inventories		25,000		25,000
Debtors	4	256,420		283,430
		281,420		308,430
CREDITORS: Amounts falling due within one year	5	114,677		123,566
NET CURRENT ASSETS			166,743	184,864
TOTAL ASSETS LESS CURRENT LIABILITIES			192,002	214,643

CREDITORS: Amounts falling due after more than one year	6		-	(10,000)
NET ASSETS			£192,002	£204,643

CAPITAL AND RESERVES
Called up share capital			70	70
Share premium account			20,500	20,500
Other reserves			10,033	10,033
Retained earnings			161,399	174,040
SHAREHOLDERS' FUNDS			£192,002	£204,643

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	BOLTON STRUCTURES LIMITED
	Company registered number: 04935457
	ABRIDGED STATEMENT OF FINANCIAL POSITION AT 31 August 2025 (CONT.)



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

	The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records, and for the preparation of accounts.

	These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies

	All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 August 2025 in accordance with Section 444 (2A) of the Companies Act 2006

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered
	The financial statements were approved and authorised for issue by the board of directors on 24 October 2025

	Signed on behalf of the board of directors





	IM Rogers, Director

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1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	Bolton Structures Limited is a private company limited by shares incorporated in England.

	Registered office:
	Unit 1b, Pocket Nook Lane, Lowton, Warrington, Greater Manchester, WA3 1AW.

1b.	Basis of accounting

	These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Taxation


	Taxation represents the sum of corporation tax currently payable. The company's liability for corporation tax is calculated using tax rates that have been enacted by the end of the reporting period.


1e.	Fixed assets

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Computer equipment	Reducing balance 33%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%


1f.	Stocks and work in progress

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition. Work in progress is reflected in the accounts by recording turnover and related costs as activity progresses.


1g.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

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1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1h.	Employee benefits

	The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024
		No.	No.
	Management and administration	3	3
	Production and sales	17	17
		20	20



4.	DEBTORS :AMOUNTS FALLING DUE WITHIN ONE YEAR	2025	2024
		£	£
	Trade debtors	238,611	257,038
	Loan Account - Orrell Steelwork Ltd	13,000	23,000
	Other debtors	4,809	3,392
		£256,420	£283,430

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5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	12,197	27,876
	Trade creditors	25,844	19,560
	Other taxes and social security	54,388	54,186
	Other creditors	22,248	21,944
		£114,677	£123,566

	The bank loans and overdrafts are secured by a debenture over the company's assets.



6.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	-	10,000
		£-	£10,000

	Analysis of borrowings:

	Due within five years:
	within 1 year
	bank	-	10,000
	within 2-5 years
	bank	-	10,000
		£-	£20,000

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