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Registered number: 00906484
A.E. Bowring & Sons Limited
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00906484
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,448,882 1,539,825
Investments 5 164 164
1,449,046 1,539,989
CURRENT ASSETS
Stocks 6 581,187 499,276
Debtors 7 132,773 90,688
Cash at bank and in hand 310,120 219,572
1,024,080 809,536
Creditors: Amounts Falling Due Within One Year 8 (510,522 ) (493,426 )
NET CURRENT ASSETS (LIABILITIES) 513,558 316,110
TOTAL ASSETS LESS CURRENT LIABILITIES 1,962,604 1,856,099
Creditors: Amounts Falling Due After More Than One Year 9 (211,066 ) (259,293 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (99,221 ) (115,271 )
NET ASSETS 1,652,317 1,481,535
CAPITAL AND RESERVES
Called up share capital 11 2,576 2,576
Capital redemption reserve 924 924
Profit and Loss Account 1,648,817 1,478,035
SHAREHOLDERS' FUNDS 1,652,317 1,481,535
Page 1
Page 2
For the year ending 31 May 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 J A Bowring
Director
26 January 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A.E. Bowring & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00906484 . The registered office is The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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:
Freehold 0%, 10% reducing balance
Plant & Machinery 15%, 25% reducung balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
Page 3
Page 4
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2022 1,384,933 1,574,095 20,558 8,253 2,987,839
Additions - 21,108 - 3,635 24,743
As at 31 May 2023 1,384,933 1,595,203 20,558 11,888 3,012,582
Depreciation
As at 1 June 2022 412,002 1,012,341 17,128 6,543 1,448,014
Provided during the period 10,449 103,902 858 477 115,686
As at 31 May 2023 422,451 1,116,243 17,986 7,020 1,563,700
Net Book Value
As at 31 May 2023 962,482 478,960 2,572 4,868 1,448,882
As at 1 June 2022 972,931 561,754 3,430 1,710 1,539,825
5. Investments
Unlisted
£
Cost
As at 1 June 2022 164
As at 31 May 2023 164
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 164
As at 1 June 2022 164
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6. Stocks
2023 2022
£ £
Stock - Raw materials and consumables 15,719 21,111
Stock - Growing crops 485,068 424,993
Stock - Grain in store 80,400 53,172
581,187 499,276
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,822 20,167
Prepayments and accrued income 52,673 50,599
Other taxes and social security 52,278 19,922
132,773 90,688
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,799 41,424
Trade creditors 96,485 44,840
Bank loans and overdrafts 20,000 19,571
Corporation tax 60,422 19,630
Net wages 1,333 -
Other creditors 14,641 14,141
Accruals and deferred income 25,218 71,290
Directors' loan accounts 266,624 282,530
510,522 493,426
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 25,799
Loan and borrowing (Due after 1 year) 211,066 233,494
211,066 259,293
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,799 41,424
Later than one year and not later than five years - 25,799
25,799 67,223
25,799 67,223
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,576 2,576
Page 6