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REGISTERED NUMBER: 09864488 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023

FOR

BOWDEN HALL PROPERTIES LIMITED

BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOWDEN HALL PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023







DIRECTORS: R C Kahkonen
Mrs B J Kahkonen





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: Bowden Hall Farm
Bond End Road
Upton St Leonards
Gloucestershire
GL4 8ED





REGISTERED NUMBER: 09864488 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)

BALANCE SHEET
31 MARCH 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,433 10,161
Investment property 5 2,133,000 1,350,000
2,137,433 1,360,161

CURRENT ASSETS
Debtors 6 4,554 3,028
Cash at bank 9,071 6,932
13,625 9,960
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

1,527,576

1,157,745
NET CURRENT LIABILITIES (1,513,951 ) (1,147,785 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

623,482

212,376

PROVISIONS FOR LIABILITIES 146,593 -
NET ASSETS 476,889 212,376

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 476,789 212,276
SHAREHOLDERS' FUNDS 476,889 212,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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.

BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)

BALANCE SHEET - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2023 and were signed on its behalf by:




Mrs B J Kahkonen - Director



R C Kahkonen - Director


BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023

1. STATUTORY INFORMATION

Bowden Hall Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provision of section 1A "Small entities" 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 as modified by the revaluation of certain assets.

Turnover
Turnover consists of rent receivable and profits on sale of investment property.

Rental income represents the fair value of the consideration received or receivable, excluding discounts and rebates.

Profits on the sale of investment properties represent the fair value of the consideration received or receivable less costs directly attributable to the sale.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% 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.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Going concern
The directors have considered the risks and issues concerning the company and its activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern. The directors will continue to support the company for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2021 31,680 2,330 1,085 35,095
Additions - - 237 237
Disposals (17,220 ) - - (17,220 )
At 31 March 2023 14,460 2,330 1,322 18,112
DEPRECIATION
At 1 December 2021 22,655 1,475 804 24,934
Charge for period 1,155 217 131 1,503
Eliminated on disposal (12,758 ) - - (12,758 )
At 31 March 2023 11,052 1,692 935 13,679
NET BOOK VALUE
At 31 March 2023 3,408 638 387 4,433
At 30 November 2021 9,025 855 281 10,161

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2021 1,350,000
Additions 398,433
Revaluations 384,567
At 31 March 2023 2,133,000
NET BOOK VALUE
At 31 March 2023 2,133,000
At 30 November 2021 1,350,000

Investment properties are measured at fair value by the directors of the company.

BOWDEN HALL PROPERTIES LIMITED (REGISTERED NUMBER: 09864488)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023

5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2021 1,350,000
Valuation in 2022 374,267
Cost 408,733
2,133,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Prepayments and accrued income 4,554 3,028

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Corporation Tax 10,068 24,356
Credit Card 1,947 2,555
Directors' loan accounts 1,513,146 1,128,122
Accruals and deferred income 2,415 2,712
1,527,576 1,157,745

8. DIRECTORS' TRANSACTIONS

The following advances and credits to directors subsisted during the period ended 31 March 2023 and the year ended 30 November 2021:

2023 2021
£    £   
Mrs B J Kahkonen and R C Kahkonen
Balance outstanding at start of period (1,128,122 ) (2,275,601 )
Amounts advanced 70,209 1,172,103
Amounts repaid (455,233 ) (24,624 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (1,513,146 ) (1,128,122 )

No interest is charged on outstanding balances and there are no set repayment terms.