Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 7 January 2022 false 1 February 2023 31 January 2024 31 January 2024 13835225 Stephen Bowller Andrew Henderson Benjamin Woor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13835225 2023-01-31 13835225 2024-01-31 13835225 2023-02-01 2024-01-31 13835225 frs-core:CurrentFinancialInstruments 2024-01-31 13835225 frs-core:ComputerEquipment 2024-01-31 13835225 frs-core:ComputerEquipment 2023-02-01 2024-01-31 13835225 frs-core:ComputerEquipment 2023-01-31 13835225 frs-core:MotorVehicles 2024-01-31 13835225 frs-core:MotorVehicles 2023-02-01 2024-01-31 13835225 frs-core:MotorVehicles 2023-01-31 13835225 frs-core:PlantMachinery 2024-01-31 13835225 frs-core:PlantMachinery 2023-02-01 2024-01-31 13835225 frs-core:PlantMachinery 2023-01-31 13835225 frs-core:ShareCapital 2024-01-31 13835225 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 13835225 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13835225 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 13835225 frs-bus:SmallEntities 2023-02-01 2024-01-31 13835225 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13835225 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13835225 frs-bus:Director1 2023-02-01 2024-01-31 13835225 frs-bus:Director2 2023-02-01 2024-01-31 13835225 frs-bus:Director3 2023-02-01 2024-01-31 13835225 frs-countries:EnglandWales 2023-02-01 2024-01-31 13835225 2022-01-06 13835225 2023-01-31 13835225 2022-01-07 2023-01-31 13835225 frs-core:CurrentFinancialInstruments 2023-01-31 13835225 frs-core:ShareCapital 2023-01-31 13835225 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 13835225
Bowller Environmental Electrical Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 13835225
31 January 2024 31 January 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,747 17,103
12,747 17,103
CURRENT ASSETS
Stocks 5 1,500 4,377
Debtors 6 21,403 67,555
Cash at bank and in hand 15,384 11,801
38,287 83,733
Creditors: Amounts Falling Due Within One Year 7 (49,642 ) (119,578 )
NET CURRENT ASSETS (LIABILITIES) (11,355 ) (35,845 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,392 (18,742 )
NET ASSETS/(LIABILITIES) 1,392 (18,742 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 1,292 (18,842 )
SHAREHOLDERS' FUNDS 1,392 (18,742)
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For the year ending 31 January 2024 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 Income Statement.
On behalf of the board
Stephen Bowller
Director
9 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bowller Environmental Electrical Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13835225 . The registered office is Station Road, Harston, Cambridge, CB22 7QP.
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.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer and Office Equipment 3 years straight line
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.
2.5. 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 statement of comprehensive income 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.
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer and Office Equipment Total
£ £ £ £
Cost
As at 1 February 2023 879 21,500 479 22,858
As at 31 January 2024 879 21,500 479 22,858
Depreciation
As at 1 February 2023 220 5,375 160 5,755
Provided during the period 165 4,031 160 4,356
As at 31 January 2024 385 9,406 320 10,111
Net Book Value
As at 31 January 2024 494 12,094 159 12,747
As at 1 February 2023 659 16,125 319 17,103
5. Stocks
31 January 2024 31 January 2023
£ £
Stock 1,500 4,377
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6. Debtors
31 January 2024 31 January 2023
£ £
Due within one year
Trade debtors 19,375 61,075
Other debtors 2,028 6,480
21,403 67,555
7. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 January 2023
£ £
Trade creditors 15,459 67,439
Other creditors 33,500 46,804
Taxation and social security 683 5,335
49,642 119,578
8. Share Capital
31 January 2024 31 January 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Bowller Roofing and Energy Contractors LtdA company in which Stephen Bowller is also a directorBowller Roofing & Energy Contractors Ltd provided materials and services totalling £199,675 (2022:£130,677) during the year. Amount owed to Bowller Roofing & Engergy Contractors Ltd at the year end was £5,000 (2023: £60,174)

Bowller Roofing and Energy Contractors Ltd

A company in which Stephen Bowller is also a director

Bowller Roofing & Energy Contractors Ltd provided materials and services totalling £199,675 (2022:£130,677) during the year. Amount owed to Bowller Roofing & Engergy Contractors Ltd at the year end was £5,000 (2023: £60,174)

S & J BowllerStephen Bowller provided consultancy services totalling £9,762 (2023: £2,686) during the year. Amount due to S & J Bowller at the year end was £2,345 (2023: £135)

S & J Bowller

Stephen Bowller provided consultancy services totalling £9,762 (2023: £2,686) during the year. Amount due to S & J Bowller at the year end was £2,345 (2023: £135)

Bowller Roofing and Energy Contractors LtdBowller Environmental Electrical Systems Ltd provided servies to Bowller Roofing and Energy Contractors Ltd totalling £24,970 (2023: £26,268). Amount due to Bowller Environmental Electrical System Ltd at the year end was nil (2023: £2,453).

Bowller Roofing and Energy Contractors Ltd

Bowller Environmental Electrical Systems Ltd provided servies to Bowller Roofing and Energy Contractors Ltd totalling £24,970 (2023: £26,268). Amount due to Bowller Environmental Electrical System Ltd at the year end was nil (2023: £2,453).

Tanner & Hall Roofing and Solar Systems LtdA company in which the director is also a director.

Tanner & Hall Roofing and Solar Systems Ltd

A company in which the director is also a director.

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Tanner & Hall Roofing and Solar Systems Ltd provided materials and services totalling £16,047 during the year. At the balance sheet date amount owed to Tanner & Hall Roofing and Solar Systems Ltd was £5,000.
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