Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05343784 Stephen Bowller Andrew Henderson Benjamin Woor Tomas Roberts Joanna Bowller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05343784 2022-12-31 05343784 2023-12-31 05343784 2023-01-01 2023-12-31 05343784 frs-core:CurrentFinancialInstruments 2023-12-31 05343784 frs-core:Non-currentFinancialInstruments 2023-12-31 05343784 frs-core:BetweenOneFiveYears 2023-12-31 05343784 frs-core:ComputerEquipment 2023-12-31 05343784 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05343784 frs-core:ComputerEquipment 2022-12-31 05343784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 05343784 frs-core:MotorVehicles 2023-12-31 05343784 frs-core:MotorVehicles 2023-01-01 2023-12-31 05343784 frs-core:MotorVehicles 2022-12-31 05343784 frs-core:OtherResidualIntangibleAssets 2023-12-31 05343784 frs-core:OtherResidualIntangibleAssets 2022-12-31 05343784 frs-core:WithinOneYear 2023-12-31 05343784 frs-core:ShareCapital 2023-12-31 05343784 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05343784 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05343784 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05343784 frs-bus:SmallEntities 2023-01-01 2023-12-31 05343784 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05343784 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05343784 frs-core:UnlistedNon-exchangeTraded 2023-12-31 05343784 frs-core:UnlistedNon-exchangeTraded 2022-12-31 05343784 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 05343784 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 05343784 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05343784 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05343784 frs-bus:Director1 2023-01-01 2023-12-31 05343784 frs-bus:Director2 2023-01-01 2023-12-31 05343784 frs-bus:Director3 2023-01-01 2023-12-31 05343784 frs-bus:Director4 2023-01-01 2023-12-31 05343784 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 05343784 frs-countries:EnglandWales 2023-01-01 2023-12-31 05343784 2021-12-31 05343784 2022-12-31 05343784 2022-01-01 2022-12-31 05343784 frs-core:CurrentFinancialInstruments 2022-12-31 05343784 frs-core:Non-currentFinancialInstruments 2022-12-31 05343784 frs-core:BetweenOneFiveYears 2022-12-31 05343784 frs-core:MotorVehicles 2022-01-01 2022-12-31 05343784 frs-core:WithinOneYear 2022-12-31 05343784 frs-core:ShareCapital 2022-12-31 05343784 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 05343784
Bowller Roofing & Solar Energy Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 05343784
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 13,562 2,150
Investments 6 67 67
13,629 2,217
CURRENT ASSETS
Stocks 7 2,500 2,500
Debtors 8 94,442 229,489
Cash at bank and in hand 34,340 33,451
131,282 265,440
Creditors: Amounts Falling Due Within One Year 9 (73,591 ) (204,427 )
NET CURRENT ASSETS (LIABILITIES) 57,691 61,013
TOTAL ASSETS LESS CURRENT LIABILITIES 71,320 63,230
Creditors: Amounts Falling Due After More Than One Year 10 (25,132 ) (24,167 )
NET ASSETS 46,188 39,063
CAPITAL AND RESERVES
Called up share capital 12 100 100
Income Statement 46,088 38,963
SHAREHOLDERS' FUNDS 46,188 39,063
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For the year ending 31 December 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 Income Statement.
On behalf of the board
Stephen Bowller
Director
9 August 2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bowller Roofing & Solar Energy Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05343784 . 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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise initial website develeopment costs. They are amortised to income statement over its estimated economic life of 3 years.
2.4. 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:
Motor Vehicles 4 years on cost
Computer and Office Equipment 4 years on cost
2.5. 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 income statement 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 income statement as incurred.
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2.6. 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.
2.7. 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 year 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.
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 asset reflects 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: NIL (2022: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 1,550
As at 31 December 2023 1,550
Amortisation
As at 1 January 2023 1,550
As at 31 December 2023 1,550
...CONTINUED
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Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Motor Vehicles Computer and Office Equipment Total
£ £ £
Cost
As at 1 January 2023 48,694 4,242 52,936
Additions 16,703 654 17,357
Disposals (48,694 ) - (48,694 )
As at 31 December 2023 16,703 4,896 21,599
Depreciation
As at 1 January 2023 47,444 3,342 50,786
Provided during the period 5,426 519 5,945
Disposals (48,694 ) - (48,694 )
As at 31 December 2023 4,176 3,861 8,037
Net Book Value
As at 31 December 2023 12,527 1,035 13,562
As at 1 January 2023 1,250 900 2,150
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 12,527 -
12,527 -
6. Investments
Unlisted
£
Cost
As at 1 January 2023 67
As at 31 December 2023 67
...CONTINUED
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Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 67
As at 1 January 2023 67
7. Stocks
2023 2022
£ £
Stock 2,500 2,500
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,399 29,071
Other debtors 89,043 200,418
94,442 229,489
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,860 -
Trade creditors 1,518 93,760
Bank loans and overdrafts 10,000 21,331
Other creditors 54,309 84,209
Taxation and social security 2,904 5,127
73,591 204,427
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,965 -
Bank loans 14,167 24,167
25,132 24,167
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11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,860 -
Later than one year and not later than five years 10,965 -
15,825 -
15,825 -
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
13. Related Party Transactions
Included in Other Debtors is a balance owed from Roofing Direct Merchants Limited, in which two of the directors are also directors. The amount due to the company at the balance sheet date was £51,500 (2022: £35,000).
Included in Other Debtors is a balance owed from B2B Property and Development Limited, in which two of the directors are also directors.  The balance owed at the balance sheet date was £16,800 (2022: £16,800)
Tanner and Hall Roofing and Solar Systems LtdTwo of the directors are also directors of Tanner and Hall Roofing and Solar Systems LtdDuring the year Tanner and Hall Roofing and Solar Systems Ltd provided materials and services totalling £9,399. Amount due at the balance sheet date was nil.

Tanner and Hall Roofing and Solar Systems Ltd

Two of the directors are also directors of Tanner and Hall Roofing and Solar Systems Ltd

During the year Tanner and Hall Roofing and Solar Systems Ltd provided materials and services totalling £9,399. Amount due at the balance sheet date was nil.

Bowller Environmental Electrical Systems LtdBowller Roofing and Solar Energy Contractors provided services and materials during the year totalling £27,014. Balance due at balance sheet date was nil.

Bowller Environmental Electrical Systems Ltd

Bowller Roofing and Solar Energy Contractors provided services and materials during the year totalling £27,014. Balance due at balance sheet date was nil.

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