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REGISTERED NUMBER: 04738209 (England and Wales)














Unaudited Financial Statements for the Year Ended 31 May 2023

for

B DOWLING LIMITED

B DOWLING LIMITED (REGISTERED NUMBER: 04738209)






Contents of the Financial Statements
for the year ended 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B DOWLING LIMITED

Company Information
for the year ended 31 MAY 2023







DIRECTORS: B Dowling
C Dowling





SECRETARY: C Dowling





REGISTERED OFFICE: 9 Ferndale Road
Luton
Bedfordshire
LU1 1PF





REGISTERED NUMBER: 04738209 (England and Wales)





ACCOUNTANTS: Elsby & Co
Thistledown Barn
Holcot Lane
Sywell
Northampton
Northamptonshire
NN6 0BG

B DOWLING LIMITED (REGISTERED NUMBER: 04738209)

Balance Sheet
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 99,854 86,685

CURRENT ASSETS
Stocks 9,149 2,943
Debtors 5 66,823 45,216
Cash at bank 469,680 403,923
545,652 452,082
CREDITORS
Amounts falling due within one year 6 34,228 23,862
NET CURRENT ASSETS 511,424 428,220
TOTAL ASSETS LESS CURRENT
LIABILITIES

611,278

514,905

CREDITORS
Amounts falling due after more than one year 7 (1,625 ) -

PROVISIONS FOR LIABILITIES (20,734 ) -
NET ASSETS 588,919 514,905

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 588,915 514,901
SHAREHOLDERS' FUNDS 588,919 514,905

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

B DOWLING LIMITED (REGISTERED NUMBER: 04738209)

Balance Sheet - continued
31 MAY 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 23 August 2023 and were signed on its behalf by:





B Dowling - Director


B DOWLING LIMITED (REGISTERED NUMBER: 04738209)

Notes to the Financial Statements
for the year ended 31 MAY 2023

1. STATUTORY INFORMATION

B Dowling 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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
stock to its present location and condition.

Taxation
Taxation for the year 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

B DOWLING LIMITED (REGISTERED NUMBER: 04738209)

Notes to the Financial Statements - continued
for the year ended 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 163,857 75,791 1,133 240,781
Additions 53,060 8,849 - 61,909
Disposals (48,800 ) (1,500 ) - (50,300 )
At 31 May 2023 168,117 83,140 1,133 252,390
DEPRECIATION
At 1 June 2022 90,637 62,367 1,092 154,096
Charge for year 19,311 4,102 41 23,454
Eliminated on disposal (24,217 ) (797 ) - (25,014 )
At 31 May 2023 85,731 65,672 1,133 152,536
NET BOOK VALUE
At 31 May 2023 82,386 17,468 - 99,854
At 31 May 2022 73,220 13,424 41 86,685

The net book value of tangible fixed assets includes £ 41,650 in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,714 10,434
Other debtors 55,109 34,782
66,823 45,216

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 9,750 -
Trade creditors 1,658 417
Taxation and social security 21,713 19,881
Other creditors 1,107 3,564
34,228 23,862

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,625 -

B DOWLING LIMITED (REGISTERED NUMBER: 04738209)

Notes to the Financial Statements - continued
for the year ended 31 MAY 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4 Ordinary £1 4 4