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frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 01893150
Bowman & Company (Software) Limited
Financial Statements
For The Year Ended 30 June 2023
Bridger Smart & Co. Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01893150
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124 166
124 166
CURRENT ASSETS
Stocks 5 13,506 12,361
Debtors 6 22,272 52,932
Investments 7 2 2
Cash at bank and in hand 2,230 2,250
38,010 67,545
Creditors: Amounts Falling Due Within One Year 8 (780 ) (780 )
NET CURRENT ASSETS (LIABILITIES) 37,230 66,765
TOTAL ASSETS LESS CURRENT LIABILITIES 37,354 66,931
NET ASSETS 37,354 66,931
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 37,054 66,631
SHAREHOLDERS' FUNDS 37,354 66,931
Page 1
Page 2
For the year ending 30 June 2023 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr B Bowman
Director
20 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bowman & Company (Software) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01893150 . The registered office is 59 Goodyers Avenue, Radlett, Hertfordshire, WD7 8AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 18,338 9,206 27,544
As at 30 June 2023 18,338 9,206 27,544
Depreciation
As at 1 July 2022 18,295 9,083 27,378
Provided during the period 11 31 42
As at 30 June 2023 18,306 9,114 27,420
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 32 92 124
As at 1 July 2022 43 123 166
5. Stocks
2023 2022
£ £
Stock 13,506 12,361
13,506 12,361
6. Debtors
2023 2022
£ £
Due within one year
Directors' loan accounts 83,553 83,888
83,553 83,888
Due after more than one year
Trade debtors 11,655 11,480
Associate Companies (72,936 ) (42,436 )
(61,281 ) (30,956 )
22,272 52,932
7. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 2 2
2 2
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accurals 780 780
780 780
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
During the year the directors entered into the following advances (and credits) with the company:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Brian Bowman 83,888 - (335 ) - 83,553
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Brian Bowman.
Page 5