2022-12-012023-11-302023-11-30false11083025BOWER MATTIN AND YOUNG 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BOWER MATTIN AND YOUNG LIMITED

Registered Number
11083025
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

BOWER MATTIN AND YOUNG LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Terence Mattin

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

11083025 (England and Wales)
BOWER MATTIN AND YOUNG LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,2482,284
1,2482,284
Current assets
Debtors50,61734,247
Cash at bank and on hand9,3203,506
59,93737,753
Creditors amounts falling due within one year4(67,370)(49,141)
Net current assets (liabilities)(7,433)(11,388)
Total assets less current liabilities(6,185)(9,104)
Creditors amounts falling due after one year5(18,995)(25,585)
Net assets(25,180)(34,689)
Capital and reserves
Called up share capital11
Profit and loss account(25,181)(34,690)
Shareholders' funds(25,180)(34,689)
The financial statements were approved and authorised for issue by the Director on 23 July 2024, and are signed on its behalf by:
Terence Mattin
Director
Registered Company No. 11083025
BOWER MATTIN AND YOUNG LIMITED
Notes to the Financial Statements
for the year ended 30 November 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
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Employee benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
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:
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 223,7153,715
At 30 November 233,7153,715
Depreciation and impairment
At 01 December 221,4311,431
Charge for year1,0361,036
At 30 November 232,4672,467
Net book value
At 30 November 231,2481,248
At 30 November 222,2842,284
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables982-
Bank borrowings and overdrafts751,511
Taxation and social security54,26440,708
Other creditors12,0496,922
Total67,37049,141
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.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts18,99525,585
Total18,99525,585