2023-06-012024-05-312024-05-31false12011233CRAIG BOWMAN LTD2024-06-28iso4217:GBPxbrli:pure120112332023-06-01120112332024-05-31120112332023-06-012024-05-31120112332022-06-01120112332023-05-31120112332022-06-012023-05-3112011233bus:SmallEntities2023-06-012024-05-3112011233bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3112011233bus:FullAccounts2023-06-012024-05-3112011233bus:PrivateLimitedCompanyLtd2023-06-012024-05-3112011233core:WithinOneYear2024-05-3112011233core:AfterOneYear2024-05-3112011233core:WithinOneYear2023-05-3112011233core:AfterOneYear2023-05-3112011233core:ShareCapital2024-05-3112011233core:SharePremium2024-05-3112011233core:RevaluationReserve2024-05-3112011233core:OtherReservesSubtotal2024-05-3112011233core:RetainedEarningsAccumulatedLosses2024-05-3112011233core:ShareCapital2023-05-3112011233core:SharePremium2023-05-3112011233core:RevaluationReserve2023-05-3112011233core:OtherReservesSubtotal2023-05-3112011233core:RetainedEarningsAccumulatedLosses2023-05-3112011233core:LandBuildings2024-05-3112011233core:PlantMachinery2024-05-3112011233core:Vehicles2024-05-3112011233core:FurnitureFittings2024-05-3112011233core:OfficeEquipment2024-05-3112011233core:NetGoodwill2024-05-3112011233core:IntangibleAssetsOtherThanGoodwill2024-05-3112011233core:ListedExchangeTraded2024-05-3112011233core:UnlistedNon-exchangeTraded2024-05-3112011233core:LandBuildings2023-05-3112011233core:PlantMachinery2023-05-3112011233core:Vehicles2023-05-3112011233core:FurnitureFittings2023-05-3112011233core:OfficeEquipment2023-05-3112011233core:NetGoodwill2023-05-3112011233core:IntangibleAssetsOtherThanGoodwill2023-05-3112011233core:ListedExchangeTraded2023-05-3112011233core:UnlistedNon-exchangeTraded2023-05-3112011233core:LandBuildings2023-06-012024-05-3112011233core:PlantMachinery2023-06-012024-05-3112011233core:Vehicles2023-06-012024-05-3112011233core:FurnitureFittings2023-06-012024-05-3112011233core:OfficeEquipment2023-06-012024-05-3112011233core:NetGoodwill2023-06-012024-05-3112011233core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112011233core:ListedExchangeTraded2023-06-012024-05-3112011233core:UnlistedNon-exchangeTraded2023-06-012024-05-3112011233core:MoreThanFiveYears2023-06-012024-05-3112011233core:Non-currentFinancialInstruments2024-05-3112011233core:Non-currentFinancialInstruments2023-05-3112011233dpl:CostSales2023-06-012024-05-3112011233dpl:DistributionCosts2023-06-012024-05-3112011233core:LandBuildings2023-06-012024-05-3112011233core:PlantMachinery2023-06-012024-05-3112011233core:Vehicles2023-06-012024-05-3112011233core:FurnitureFittings2023-06-012024-05-3112011233core:OfficeEquipment2023-06-012024-05-3112011233dpl:AdministrativeExpenses2023-06-012024-05-3112011233core:NetGoodwill2023-06-012024-05-3112011233core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112011233dpl:GroupUndertakings2023-06-012024-05-3112011233dpl:ParticipatingInterests2023-06-012024-05-3112011233dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3112011233core:ListedExchangeTraded2023-06-012024-05-3112011233dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3112011233core:UnlistedNon-exchangeTraded2023-06-012024-05-3112011233dpl:CostSales2022-06-012023-05-3112011233dpl:DistributionCosts2022-06-012023-05-3112011233core:LandBuildings2022-06-012023-05-3112011233core:PlantMachinery2022-06-012023-05-3112011233core:Vehicles2022-06-012023-05-3112011233core:FurnitureFittings2022-06-012023-05-3112011233core:OfficeEquipment2022-06-012023-05-3112011233dpl:AdministrativeExpenses2022-06-012023-05-3112011233core:NetGoodwill2022-06-012023-05-3112011233core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112011233dpl:GroupUndertakings2022-06-012023-05-3112011233dpl:ParticipatingInterests2022-06-012023-05-3112011233dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3112011233core:ListedExchangeTraded2022-06-012023-05-3112011233dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3112011233core:UnlistedNon-exchangeTraded2022-06-012023-05-3112011233core:NetGoodwill2024-05-3112011233core:IntangibleAssetsOtherThanGoodwill2024-05-3112011233core:LandBuildings2024-05-3112011233core:PlantMachinery2024-05-3112011233core:Vehicles2024-05-3112011233core:FurnitureFittings2024-05-3112011233core:OfficeEquipment2024-05-3112011233core:AfterOneYear2024-05-3112011233core:WithinOneYear2024-05-3112011233core:ListedExchangeTraded2024-05-3112011233core:UnlistedNon-exchangeTraded2024-05-3112011233core:ShareCapital2024-05-3112011233core:SharePremium2024-05-3112011233core:RevaluationReserve2024-05-3112011233core:OtherReservesSubtotal2024-05-3112011233core:RetainedEarningsAccumulatedLosses2024-05-3112011233core:NetGoodwill2023-05-3112011233core:IntangibleAssetsOtherThanGoodwill2023-05-3112011233core:LandBuildings2023-05-3112011233core:PlantMachinery2023-05-3112011233core:Vehicles2023-05-3112011233core:FurnitureFittings2023-05-3112011233core:OfficeEquipment2023-05-3112011233core:AfterOneYear2023-05-3112011233core:WithinOneYear2023-05-3112011233core:ListedExchangeTraded2023-05-3112011233core:UnlistedNon-exchangeTraded2023-05-3112011233core:ShareCapital2023-05-3112011233core:SharePremium2023-05-3112011233core:RevaluationReserve2023-05-3112011233core:OtherReservesSubtotal2023-05-3112011233core:RetainedEarningsAccumulatedLosses2023-05-3112011233core:NetGoodwill2022-06-0112011233core:IntangibleAssetsOtherThanGoodwill2022-06-0112011233core:LandBuildings2022-06-0112011233core:PlantMachinery2022-06-0112011233core:Vehicles2022-06-0112011233core:FurnitureFittings2022-06-0112011233core:OfficeEquipment2022-06-0112011233core:AfterOneYear2022-06-0112011233core:WithinOneYear2022-06-0112011233core:ListedExchangeTraded2022-06-0112011233core:UnlistedNon-exchangeTraded2022-06-0112011233core:ShareCapital2022-06-0112011233core:SharePremium2022-06-0112011233core:RevaluationReserve2022-06-0112011233core:OtherReservesSubtotal2022-06-0112011233core:RetainedEarningsAccumulatedLosses2022-06-0112011233core:AfterOneYear2023-06-012024-05-3112011233core:WithinOneYear2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112011233core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3112011233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3112011233core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3112011233core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3112011233core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3112011233bus:Director12023-06-012024-05-31

CRAIG BOWMAN LTD

Registered Number
12011233
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

CRAIG BOWMAN LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

BOWMAN, Craig Patrick

Registered Address

9 Brookfield Close
Kingswood
Hull
HU7 3EX

Registered Number

12011233 (England and Wales)
CRAIG BOWMAN LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,6601,272
1,6601,272
Current assets
Debtors425,1158,222
Cash at bank and on hand18,477629
43,5928,851
Creditors amounts falling due within one year5(27,748)(9,848)
Net current assets (liabilities)15,844(997)
Total assets less current liabilities17,504275
Net assets17,504275
Capital and reserves
Called up share capital44
Profit and loss account17,500271
Shareholders' funds17,504275
The financial statements were approved and authorised for issue by the Director on 28 June 2024, and are signed on its behalf by:
BOWMAN, Craig Patrick
Director
Registered Company No. 12011233
CRAIG BOWMAN LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 June 232,364-2,364
Additions183549732
At 31 May 242,5475493,096
Depreciation and impairment
At 01 June 231,092-1,092
Charge for year28262344
At 31 May 241,374621,436
Net book value
At 31 May 241,1734871,660
At 31 May 231,272-1,272
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,1151,500
Other debtors10,0006,722
Total25,1158,222
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts374-
Taxation and social security26,6849,175
Other creditors9173
Accrued liabilities and deferred income599600
Total27,7489,848
6.Share capital
4 ordinary shares