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REGISTERED NUMBER: 11055468 (England and Wales)















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: R J Jaques
M E Jaques





REGISTERED OFFICE: Clarendon House
42 Clarence Street
Cheltenham
Gloucestershire
GL50 3PL





REGISTERED NUMBER: 11055468 (England and Wales)





ACCOUNTANTS: Cole Accounting Limited
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 4 418,871 600,082

CURRENT ASSETS
Debtors 10,074 115,500
Cash at bank 16,883 15,026
26,957 130,526
CREDITORS
Amounts falling due within one year 491,559 609,658
NET CURRENT LIABILITIES (464,602 ) (479,132 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(45,731

)

120,950

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 5 250,000 527,450
Retained earnings (295,831 ) (406,600 )
SHAREHOLDERS' FUNDS (45,731 ) 120,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Bowbrook Developments Limited (Registered number: 11055468)

Abridged Balance Sheet - continued
30 September 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 November 2023 and were signed on its behalf by:





R J Jaques - Director


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 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 as modified by the revaluation of certain assets.

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.
Plant and machinery etc - 20% on cost and 10% on cost

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST OR VALUATION
At 1 October 2022 897,615
Additions 163,283
Disposals (426,571 )
At 30 September 2023 634,327
DEPRECIATION
At 1 October 2022 297,533
Charge for year 68,466
Eliminated on disposal (150,543 )
At 30 September 2023 215,456
NET BOOK VALUE
At 30 September 2023 418,871
At 30 September 2022 600,082

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 527,450
Fixed assets revaluation (277,450 )

At 30 September 2023 250,000

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.