2023-02-012024-01-312024-01-31false09384491Bone and Bowler Ltd2024-10-29iso4217:GBPxbrli:pure093844912023-02-01093844912024-01-31093844912023-02-012024-01-31093844912022-02-01093844912023-01-31093844912022-02-012023-01-3109384491bus:SmallEntities2023-02-012024-01-3109384491bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3109384491bus:FullAccounts2023-02-012024-01-3109384491bus:PrivateLimitedCompanyLtd2023-02-012024-01-3109384491core:WithinOneYear2024-01-3109384491core:AfterOneYear2024-01-3109384491core:WithinOneYear2023-01-3109384491core:AfterOneYear2023-01-3109384491core:ShareCapital2024-01-3109384491core:SharePremium2024-01-3109384491core:RevaluationReserve2024-01-3109384491core:OtherReservesSubtotal2024-01-3109384491core:RetainedEarningsAccumulatedLosses2024-01-3109384491core:ShareCapital2023-01-3109384491core:SharePremium2023-01-3109384491core:RevaluationReserve2023-01-3109384491core:OtherReservesSubtotal2023-01-3109384491core:RetainedEarningsAccumulatedLosses2023-01-3109384491core:LandBuildings2024-01-3109384491core:PlantMachinery2024-01-3109384491core:Vehicles2024-01-3109384491core:FurnitureFittings2024-01-3109384491core:OfficeEquipment2024-01-3109384491core:NetGoodwill2024-01-3109384491core:IntangibleAssetsOtherThanGoodwill2024-01-3109384491core:ListedExchangeTraded2024-01-3109384491core:UnlistedNon-exchangeTraded2024-01-3109384491core:LandBuildings2023-01-3109384491core:PlantMachinery2023-01-3109384491core:Vehicles2023-01-3109384491core:FurnitureFittings2023-01-3109384491core:OfficeEquipment2023-01-3109384491core:NetGoodwill2023-01-3109384491core:IntangibleAssetsOtherThanGoodwill2023-01-3109384491core:ListedExchangeTraded2023-01-3109384491core:UnlistedNon-exchangeTraded2023-01-3109384491core:LandBuildings2023-02-012024-01-3109384491core:PlantMachinery2023-02-012024-01-3109384491core:Vehicles2023-02-012024-01-3109384491core:FurnitureFittings2023-02-012024-01-3109384491core:OfficeEquipment2023-02-012024-01-3109384491core:NetGoodwill2023-02-012024-01-3109384491core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109384491core:ListedExchangeTraded2023-02-012024-01-3109384491core:UnlistedNon-exchangeTraded2023-02-012024-01-3109384491core:MoreThanFiveYears2023-02-012024-01-3109384491core:Non-currentFinancialInstruments2024-01-3109384491core:Non-currentFinancialInstruments2023-01-3109384491dpl:CostSales2023-02-012024-01-3109384491dpl:DistributionCosts2023-02-012024-01-3109384491core:LandBuildings2023-02-012024-01-3109384491core:PlantMachinery2023-02-012024-01-3109384491core:Vehicles2023-02-012024-01-3109384491core:FurnitureFittings2023-02-012024-01-3109384491core:OfficeEquipment2023-02-012024-01-3109384491dpl:AdministrativeExpenses2023-02-012024-01-3109384491core:NetGoodwill2023-02-012024-01-3109384491core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109384491dpl:GroupUndertakings2023-02-012024-01-3109384491dpl:ParticipatingInterests2023-02-012024-01-3109384491dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3109384491core:ListedExchangeTraded2023-02-012024-01-3109384491dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3109384491core:UnlistedNon-exchangeTraded2023-02-012024-01-3109384491dpl:CostSales2022-02-012023-01-3109384491dpl:DistributionCosts2022-02-012023-01-3109384491core:LandBuildings2022-02-012023-01-3109384491core:PlantMachinery2022-02-012023-01-3109384491core:Vehicles2022-02-012023-01-3109384491core:FurnitureFittings2022-02-012023-01-3109384491core:OfficeEquipment2022-02-012023-01-3109384491dpl:AdministrativeExpenses2022-02-012023-01-3109384491core:NetGoodwill2022-02-012023-01-3109384491core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109384491dpl:GroupUndertakings2022-02-012023-01-3109384491dpl:ParticipatingInterests2022-02-012023-01-3109384491dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109384491core:ListedExchangeTraded2022-02-012023-01-3109384491dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109384491core:UnlistedNon-exchangeTraded2022-02-012023-01-3109384491core:NetGoodwill2024-01-3109384491core:IntangibleAssetsOtherThanGoodwill2024-01-3109384491core:LandBuildings2024-01-3109384491core:PlantMachinery2024-01-3109384491core:Vehicles2024-01-3109384491core:FurnitureFittings2024-01-3109384491core:OfficeEquipment2024-01-3109384491core:AfterOneYear2024-01-3109384491core:WithinOneYear2024-01-3109384491core:ListedExchangeTraded2024-01-3109384491core:UnlistedNon-exchangeTraded2024-01-3109384491core:ShareCapital2024-01-3109384491core:SharePremium2024-01-3109384491core:RevaluationReserve2024-01-3109384491core:OtherReservesSubtotal2024-01-3109384491core:RetainedEarningsAccumulatedLosses2024-01-3109384491core:NetGoodwill2023-01-3109384491core:IntangibleAssetsOtherThanGoodwill2023-01-3109384491core:LandBuildings2023-01-3109384491core:PlantMachinery2023-01-3109384491core:Vehicles2023-01-3109384491core:FurnitureFittings2023-01-3109384491core:OfficeEquipment2023-01-3109384491core:AfterOneYear2023-01-3109384491core:WithinOneYear2023-01-3109384491core:ListedExchange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Bone and Bowler Ltd

Registered Number
09384491
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Bone and Bowler Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Mr D Bone
Mr W Bowler
Mr M Cruse

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

09384491 (England and Wales)
Bone and Bowler Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,4853,114
6,4853,114
Current assets
Debtors4228,485224,231
Cash at bank and on hand133,702136,416
362,187360,647
Creditors amounts falling due within one year5(130,149)(100,468)
Net current assets (liabilities)232,038260,179
Total assets less current liabilities238,523263,293
Creditors amounts falling due after one year6(85,168)(113,212)
Provisions for liabilities7(1,621)(592)
Net assets151,734149,489
Capital and reserves
Called up share capital66
Profit and loss account151,728149,483
Shareholders' funds151,734149,489
The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2024, and are signed on its behalf by:
Mr M Cruse
Director
Registered Company No. 09384491
Bone and Bowler Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

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.
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.
Operating leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Fixtures and fittings20
Vehicles20
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year78
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 February 2310,0004,57914,579
Additions-4,9924,992
At 31 January 2410,0009,57119,571
Depreciation and impairment
At 01 February 238,0343,43111,465
Charge for year3931,2281,621
At 31 January 248,4274,65913,086
Net book value
At 31 January 241,5734,9126,485
At 31 January 231,9661,1483,114
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables23,27840,022
Other debtors14,51110,776
Prepayments and accrued income190,696173,433
Total228,485224,231
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,760-
Bank borrowings and overdrafts29,08121,844
Taxation and social security54,54349,038
Other creditors13,86426,586
Accrued liabilities and deferred income3,9013,000
Total130,149100,468
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts85,168113,212
Total85,168113,212
Barclays Security Trustee Limited holds fixed and floating charges covering all money and liabilities owed to them dated 24 March 2021.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,621592
Total1,621592
8.Other commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows: 2024 - £13,217 (2023 - £10,407).
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr D Bone(9,641)57,27342,0585,574
Mr M Cruse(4,078)51,71047,057575
(13,719)108,98389,1156,149
At the year end the company owed a director £4,850 (2023 - £2) by way of his director's current account.