REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 September 2023 |
for |
Bowbrook Developments Limited |
REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 September 2023 |
for |
Bowbrook Developments Limited |
Bowbrook Developments Limited (Registered number: 11055468) |
Contents of the Financial Statements |
for the Year Ended 30 September 2023 |
Page |
Company Information | 1 |
Abridged Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
Bowbrook Developments Limited |
Company Information |
for the Year Ended 30 September 2023 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Clarendon House |
42 Clarence Street |
Cheltenham |
Gloucestershire |
GL50 3PL |
Bowbrook Developments Limited (Registered number: 11055468) |
Abridged Balance Sheet |
30 September 2023 |
30.9.23 | 30.9.22 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors |
Cash at bank |
CREDITORS |
Amounts falling due within one year |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
CAPITAL AND RESERVES |
Called up share capital |
Revaluation reserve | 5 |
Retained earnings | ( |
) | ( |
) |
SHAREHOLDERS' FUNDS | ( |
) |
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. |
Bowbrook Developments Limited (Registered number: 11055468) |
Abridged Balance Sheet - continued |
30 September 2023 |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the Board of Directors and authorised for issue on |
Bowbrook Developments Limited (Registered number: 11055468) |
Notes to the Financial Statements |
for the Year Ended 30 September 2023 |
1. | STATUTORY INFORMATION |
Bowbrook Developments Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
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 |
Plant and machinery etc | - |
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Bowbrook Developments Limited (Registered number: 11055468) |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2023 |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
4. | TANGIBLE FIXED ASSETS |
Totals |
£ |
COST OR VALUATION |
At 1 October 2022 |
Additions |
Disposals | ( |
) |
At 30 September 2023 |
DEPRECIATION |
At 1 October 2022 |
Charge for year |
Eliminated on disposal | ( |
) |
At 30 September 2023 |
NET BOOK VALUE |
At 30 September 2023 |
At 30 September 2022 |
Cost or valuation at 30 September 2023 is represented by: |
Totals |
£ |
Valuation in 2019 | 156,293 |
Valuation in 2020 | 589,834 |
Valuation in 2021 | 161,723 |
Valuation in 2022 | (10,235 | ) |
Valuation in 2023 | (263,288 | ) |
634,327 |
Bowbrook Developments Limited (Registered number: 11055468) |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2023 |
5. | RESERVES |
Revaluation |
reserve |
£ |
At 1 October 2022 |
Fixed assets revaluation | (277,450 | ) |
At 30 September 2023 |
6. | RELATED PARTY DISCLOSURES |
Mr R Jaques and Mr M Jaques are directors and equal shareholders of both Bowbrook Developments Limited and Bowbrook Lodges Limited. |
Bowbrook Developments Limited has made net sales to an amount of £14,375 to Bowbrook Lodges Limited in respect of rental income during the financial year ended 30th September 2023. |
As at 30th September 2023, Bowbrook Developments Limited owed an amount of £338,896.75 to Bowbrook Lodges Limited in respect of an inter-company loan. |
Mr R Jaques and Mr M Jaques are directors and equal shareholders of both Bowbrook Developments Limited and Bowbrook CC Limited. |
Bowbrook Developments Limited has made net sales to an amount of £22,916.65 to Bowbrook CC Limited in respect of rental income during the financial year ended 30th September 2022. |
As at 30th September 2023, Bowbrook CC Limited owed an amount of £5,000 to Bowbrook Developments Limited in respect of an inter-company loan. |