2023-01-012023-12-312023-12-31false07490947BOWER MATTIN PARTNERSHIP 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BOWER MATTIN PARTNERSHIP LIMITED

Registered Number
07490947
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BOWER MATTIN PARTNERSHIP LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

T Mattin

Registered Address

Suite 20-21 Winterton Way
Lyme Green Business Park
Macclesfield
SK11 0LP

Registered Number

07490947 (England and Wales)
BOWER MATTIN PARTNERSHIP LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors48,4448,445
8,4448,445
Creditors amounts falling due within one year5(46,594)(45,757)
Net current assets (liabilities)(38,150)(37,312)
Total assets less current liabilities(38,150)(37,312)
Net assets(38,150)(37,312)
Capital and reserves
Called up share capital9999
Profit and loss account(38,249)(37,411)
Shareholders' funds(38,150)(37,312)
The financial statements were approved and authorised for issue by the Board of Directors on 25 July 2024, and are signed on its behalf by:
T Mattin
Director
Registered Company No. 07490947
BOWER MATTIN PARTNERSHIP LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company meets day to day working capital requirements from director related entities or the director. The director has undertaken an assessment of whether the company was a going concern when the accounts were prepared, considering all available information about the future, covering a period of 12 months from the date of approval of the accounts. Funds to meet the cashflow requirements are in place and the director does not anticipate any material overspend. The director is therefore satisfied that the going concern assumption remains appropriate.
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Current 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. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 239,7752,39212,167
At 31 December 239,7752,39212,167
Depreciation and impairment
At 01 January 239,7752,39212,167
At 31 December 239,7752,39212,167
Net book value
At 31 December 23---
At 31 December 22---
4.Debtors: amounts due within one year

2023

2022

££
Other debtors8,4448,445
Total8,4448,445
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts23,57922,207
Amounts owed to related parties4,4035,076
Taxation and social security7,8777,761
Other creditors8,9629,634
Accrued liabilities and deferred income1,7731,079
Total46,59445,757
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.