Bowers Nationwide Road Repairs Limited Filleted Accounts Cover |  |

| Bowers Nationwide Road Repairs Limited |
|  | Company No. 13664455 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 October 2022 |  |  |

Bowers Nationwide Road Repairs Limited Directors Report Registrar |  |

The Director presents his report and the accounts for the period ended 31 October 2022.
Principal activities |  |  |  |  |
The principal activity of the company during the period under review was road resurfacing.
Director |  |  |  |  |
The Director who served at any time during the period was as follows:
Luke Bower |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
Luke Bower |  |  |  |  |  |
Director |  |  |  |  |  |
15 September 2023 |  |  |  |  |  |

Bowers Nationwide Road Repairs Limited Balance Sheet Registrar |  |

at | 31 October 2022 |  |  |  |  |  |  |
Company No. | 13664455 |  | Notes | 2022 |  |  |  |
|  |  |  |  |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 7,294 |  |  |  |
|  |  |  |  |  | 7,294 |  |  |  |
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 15,472 |  |  |  |
| Cash at bank and in hand |  |  | 40,001 |  |  |  |
|  |  |  |  |  | 55,473 |  |  |  |
Creditors: Amount falling due within one year | 6 | (44,343) |  |  |  |
Net current assets |  |  | 11,130 |  |  |  |
Total assets less current liabilities |  |  | 18,424 |  |  |  |
Net assets |  |  | 18,424 |  |  |  |
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  |
| Profit and loss account |  | 8 | 18,324 |  |  |  |
Total equity |  |  | 18,424 |  |  |  |
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 October 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 15 September 2023 |  |  |  |  |  |
And signed on its behalf by: |  |  |  |  |  |  |
Luke Bower |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
15 September 2023 |  |  |  |  |  |  |  |

Bowers Nationwide Road Repairs Limited Notes to the Accounts Registrar |  |

for the period ended 31 October 2022 |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |  |  |  |
| Its registered number is: 13664455 |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |  |
| Unit C17 |  |  |  |  |  |  |  |  |  |  |
| Kestrel Business Centre |  |  |  |  |  |  |  |  |  |  |
| Colwick Industrial Estate |  |  |  |  |  |  |  |  |  |  |
| Nottingham |  |  |  |  |  |  |  |  |  |  |
| NG4 2JR |  |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006. |
| Going concern |  |  |  |  |  |  |  |  |
| The financial statements have been prepared on the going concern basis. The director is not aware of any material threats to the ability of the company to continue as a going concern for the foreseeable future. |

2 | Accounting policies |  |  |  |  |  |  |  |  |

| Turnover |  |  |
| Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end. |

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. |
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: |
|  | Plant and machinery |  | 25% Straight line |  |  |  |  |  |  |

| Taxation |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. |

| Trade and other debtors |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |

| Trade and other creditors |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |

| Financial instruments |  |  |  |  |  |  |  |  |
| Financial assets |
| Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when: |
| (a) The contractual rights to the cash flows from the asset expire or are settled; |
| (b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or |
| (c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. |
| Financial liabilities |
| Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price. |
| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. |
| The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method. |

| Provisions |  |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. |

3 | Employees |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  |  |
|  | The average monthly number of employees (including directors) during the period: | 1 |  |  |  |  |

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Plant and machinery |  | Total |
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £ |
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  |  |  | 12,962 |  | 12,962 |
|  | Disposals |  |  |  |  |  |  |  | (5,502) |  | (5,502) |
|  | At 31 October 2022 |  |  |  |  |  |  |  | 7,460 |  | 7,460 |
|  | Depreciation |  |  |  |  |  |  |  |  |  |  |
|  | Charge for the year |  |  |  |  |  |  |  | 166 |  | 166 |
|  | At 31 October 2022 |  |  |  |  |  |  |  | 166 |  | 166 |
|  | Net book values |  |  |  |  |  |  |  |  |  |  |
|  | At 31 October 2022 |  |  |  |  |  |  |  | 7,294 |  | 7,294 |

5 | Debtors |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |  |
|  | Trade debtors |  |  |  | 6,155 |  |  |  |  |
|  | VAT recoverable |  |  |  | 227 |  |  |  |  |
|  | Other debtors |  |  |  | 140 |  |  |  |  |
|  | Prepayments and accrued income |  |  |  | 8,950 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 15,472 |  |  |  |  |

6 | Creditors: |  |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |  |
|  | Trade creditors |  |  |  | 10,976 |  |  |  |  |
|  | Taxes and social security |  |  |  | 2,555 |  |  |  |  |
|  | Loans from directors |  |  |  | 23,499 |  |  |  |  |
|  | Accruals and deferred income |  |  |  | 7,313 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 44,343 |  |  |  |  |

7 | Share Capital |  |  |  |  |  |  |  |  |
|  | Share capital consists of 100 Ordinary Shares of £1 each, which are fully paid up. |

8 | Reserves |  |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses. |

9 | Related party transactions |  |  |  |  |  |  |
|  | Dividends paid to the director and his associates amounted to £2,000.
| Balances owed to and from directors: |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |  |
|  | Name of director: |  | Luke Bower |  |  |  |  |  |  |
|  | Amount owed from and (to) director |  | (23,500) |  |  |  |  |

10 | Dividends |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |  |
|  | Dividends for the period: |  |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 2,000 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2,000 |  |  |  |  |
|  | Dividends by type: |  |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 2,000 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2,000 |  |  |  |  |

Bowers Nationwide Road Repairs Limited 13664455 31 October 2022 06 October 2021 false 15 September 2023 BTCSoftware AP Solution 2023 10.3.01 10.3.01 true 13664455 2021-10-06 2022-10-31 13664455 2022-10-31 13664455 core:WithinOneYear 2022-10-31 13664455 core:ShareCapital 2022-10-31 13664455 core:RetainedEarningsAccumulatedLosses 2022-10-31 13664455 bus:RegisteredOffice 2021-10-06 2022-10-31 13664455 core:PlantMachinery 2021-10-06 2022-10-31 13664455 core:PlantMachinery 2022-10-31 13664455 core:RetainedEarningsAccumulatedLosses 2021-10-06 2022-10-31 13664455 bus:AllOrdinaryShares 2021-10-06 2022-10-31 13664455 2021-10-06 13664455 bus:SmallEntities 2021-10-06 2022-10-31 13664455 bus:FullAccounts 2021-10-06 2022-10-31 13664455 bus:AuditExempt-NoAccountantsReport 2021-10-06 2022-10-31 13664455 bus:Director1 2021-10-06 2022-10-31 13664455 bus:PrivateLimitedCompanyLtd 2021-10-06 2022-10-31 iso4217:GBP xbrli:pure