Bowden Holland Holdings Ltd Filleted Accounts Cover
Bowden Holland Holdings Ltd
Company No. 10504660
Information for Filing with The Registrar
30 November 2023
Bowden Holland Holdings Ltd Balance Sheet Registrar
at
30 November 2023
Company No.
10504660
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
17,62053,343
17,62053,343
Current assets
Stocks
5
8,96223,620
Debtors
6
80,64258,673
Cash at bank and in hand
21,53755,637
111,141137,930
Creditors: Amount falling due within one year
7
(186,152)
(231,625)
Net current liabilities
(75,011)
(93,695)
Total assets less current liabilities
(57,391)
(40,352)
Creditors: Amounts falling due after more than one year
8
(20,000)
(25,000)
Provisions for liabilities
Deferred taxation
9
(2,867)
(9,574)
Net liabilities
(80,258)
(74,926)
Capital and reserves
Called up share capital
100100
Profit and loss account
10
(80,358)
(75,026)
Total equity
(80,258)
(74,926)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 23 August 2024
And signed on its behalf by:
C.K. Bowden
Director
23 August 2024
Bowden Holland Holdings Ltd Notes to the Accounts Registrar
for the year ended 30 November 2023
1
General information
Its registered number is: 10504660
Its registered office is:
The Puffing Billy Inn
Station Road
Exeter
Devon
EX3 0TR
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of bar, food and accommodation sales net of discounts and value added taxes, and is recognised at the time of sale.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
15-33% Straight line
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.

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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock is recognised as an expense in the period.
Trade and other debtors
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.
Trade and other creditors
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.
Defined contribution pensions
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. The assets of the plan are held separately from the company in independently administered funds.
Provisions
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 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.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
3150
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 December 2022
145,872145,872
Additions
3,1473,147
Disposals
(37,464)
(37,464)
At 30 November 2023
111,555111,555
Depreciation
At 1 December 2022
92,52992,529
Charge for the year
14,77414,774
Disposals
(13,368)
(13,368)
At 30 November 2023
93,93593,935
Net book values
At 30 November 2023
17,62017,620
At 30 November 2022
53,34353,343
5
Stocks
2023
2022
£
£
Finished goods
8,96223,620
8,96223,620
6
Debtors
2023
2022
£
£
Loans to directors
56,55540,552
Other debtors
24,08718,121
80,64258,673
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
17,39113,557
Trade creditors
59,71189,553
Corporation tax
17,06034,182
Other taxes and social security
55,83681,139
Other creditors
4,5772,516
Accruals and deferred income
31,57710,678
186,152231,625
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
20,00025,000
20,00025,000
9
Provisions for liabilities
Deferred taxation
Accelerated Capital Allowances, Losses and Other Timing Differences
Total
£
£
At 1 December 2022
9,574
9,574
Charge to the profit and loss account for the period
(6,707)
(6,707)
At 30 November 2023
2,867
2,867
2023
2022
£
£
Accelerated capital allowances
2,8679,574
2,8679,574
10
Undistributable Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Commitments
Capital commitments
2023
2022
£
£
Other financial commitments
2023
2022
£
£
Total commitments under non-cancellable operating leases:
29,70059,832
12
Advances and credits to directors
Included within Other debtors are the following loans to directors:
Director
Description
At 1 December 2022
Advanced
Repaid
At 30 November 2023
£
£
£
£
C.K. BowdenDirectors loan account20,27636,279-56,555
A. HollandDirectors loan account20,276-
(20,276)
-
40,55236,279
(20,276)
56,555
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