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Company Registration No. 05711756 (England and Wales)
Bowman Builders Limited Unaudited accounts for the year ended 28 February 2022
Bowman Builders Limited Unaudited accounts Contents
Page
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Bowman Builders Limited Company Information for the year ended 28 February 2022
Director
Nigel Bowman
Company Number
05711756 (England and Wales)
Registered Office
5 Dresser Close Garden Village Richmond North Yorkshire DL10 4UD
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Bowman Builders Limited Statement of financial position as at 28 February 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
24,255 
5,850 
24,256 
5,851 
Current assets
Inventories
3,000 
3,000 
Debtors
26,577 
21,880 
Cash at bank and in hand
500 
500 
30,077 
25,380 
Creditors: amounts falling due within one year
(36,084)
(25,669)
Net current liabilities
(6,007)
(289)
Total assets less current liabilities
18,249 
5,562 
Creditors: amounts falling due after more than one year
(30,632)
(26,030)
Net liabilities
(12,383)
(20,468)
Capital and reserves
Called up share capital
8 
8 
Profit and loss account
(12,391)
(20,476)
Shareholders' funds
(12,383)
(20,468)
For the year ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 September 2022 and were signed on its behalf by
Nigel Bowman Director Company Registration No. 05711756
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Bowman Builders Limited Notes to the Accounts for the year ended 28 February 2022
1
Statutory information
Bowman Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 05711756. The registered office is 5 Dresser Close, Garden Village, Richmond, North Yorkshire, DL10 4UD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2022 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2020. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2021
5,000 
At 28 February 2022
5,000 
Amortisation
At 1 March 2021
4,999 
At 28 February 2022
4,999 
Net book value
At 28 February 2022
1 
At 28 February 2021
1 
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Bowman Builders Limited Notes to the Accounts for the year ended 28 February 2022
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2021
18,980 
50,649 
69,629 
Additions
(1,200)
23,735 
22,535 
Disposals
- 
(20,484)
(20,484)
At 28 February 2022
17,780 
53,900 
71,680 
Depreciation
At 1 March 2021
13,130 
50,649 
63,779 
Charge for the year
1,163 
2,967 
4,130 
On disposals
- 
(20,484)
(20,484)
At 28 February 2022
14,293 
33,132 
47,425 
Net book value
At 28 February 2022
3,487 
20,768 
24,255 
At 28 February 2021
5,850 
- 
5,850 
6
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade debtors
- 
21,880 
Other debtors
26,577 
- 
26,577 
21,880 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
29,888 
22,130 
VAT
1,310 
- 
Trade creditors
4,386 
2,583 
Other creditors
500 
900 
Loans from directors
- 
56 
36,084 
25,669 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
30,632 
20,000 
Other creditors
- 
1,500 
Taxes and social security
- 
4,530 
30,632 
26,030 
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Bowman Builders Limited Notes to the Accounts for the year ended 28 February 2022
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Nigel Bowman
Loan
- 
26,082 
- 
26,082 
- 
26,082 
- 
26,082 
10
Average number of employees
During the year the average number of employees was 1 (2021: 1).
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