Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-11-01falseNo description of principal activity2falsetruefalse 12266987 2022-11-01 2023-10-31 12266987 2021-11-01 2022-10-31 12266987 2023-10-31 12266987 2022-10-31 12266987 c:Director1 2022-11-01 2023-10-31 12266987 c:RegisteredOffice 2022-11-01 2023-10-31 12266987 d:PlantMachinery 2022-11-01 2023-10-31 12266987 d:PlantMachinery 2023-10-31 12266987 d:PlantMachinery 2022-10-31 12266987 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 12266987 d:CurrentFinancialInstruments 2023-10-31 12266987 d:CurrentFinancialInstruments 2022-10-31 12266987 d:Non-currentFinancialInstruments 2023-10-31 12266987 d:Non-currentFinancialInstruments 2022-10-31 12266987 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12266987 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12266987 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 12266987 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 12266987 d:ShareCapital 2023-10-31 12266987 d:ShareCapital 2022-10-31 12266987 d:RetainedEarningsAccumulatedLosses 2023-10-31 12266987 d:RetainedEarningsAccumulatedLosses 2022-10-31 12266987 c:FRS102 2022-11-01 2023-10-31 12266987 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12266987 c:FullAccounts 2022-11-01 2023-10-31 12266987 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12266987 2 2022-11-01 2023-10-31 12266987 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Company registration number: 12266987







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


TREVOR BOWNASS CO LIMITED






































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TREVOR BOWNASS CO LIMITED
 


 
COMPANY INFORMATION


Director
T Bownass 




Registered number
12266987



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

TW18 4BP




Trading Address
The Studio
Henley Road

Marlow

Berkshire

SL7 2BZ






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


TREVOR BOWNASS CO LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


TREVOR BOWNASS CO LIMITED
REGISTERED NUMBER:12266987



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
783
921

  
783
921

Current assets
  

Debtors: amounts falling due within one year
 5 
270,584
186,026

Cash at bank and in hand
  
10,699
13,051

  
281,283
199,077

Creditors: amounts falling due within one year
 6 
(270,948)
(181,169)

Net current assets
  
 
 
10,335
 
 
17,908

Total assets less current liabilities
  
11,118
18,829

Creditors: amounts falling due after more than one year
 7 
(13,141)
(18,570)

  

Net (liabilities)/assets
  
(2,023)
259


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,123)
159

  
(2,023)
259


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

T Bownass
Director
Date: 1 November 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


TREVOR BOWNASS CO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Trevor Bownass Co Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and principal place of business can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date of 31 October 2023 the company shows a deficiency of total assets over total liabilities of £2,023 (2022: net assets of £259). Due to the ongoing support of the directors, and expectation regarding future trading performance, the company expects to meet its liabilities as they fall due, the company has prepared its financial statements on a going concern basis.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is generate by the provision on architectural services and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 2

 


TREVOR BOWNASS CO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 


TREVOR BOWNASS CO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 November 2022
1,500



At 31 October 2023

1,500



Depreciation


At 1 November 2022
579


Charge for the year on owned assets
138



At 31 October 2023

717



Net book value



At 31 October 2023
783



At 31 October 2022
921


5.


Debtors

2023
2022
£
£


Trade debtors
6,200
8,002

Other debtors
203,531
142,071

Tax recoverable
60,853
35,953

270,584
186,026



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
7,986
7,417

Trade creditors
14
977

Corporation tax
143,984
76,033

Other taxation and social security
114,614
87,242

Accruals and deferred income
4,350
9,500

270,948
181,169


Page 4

 


TREVOR BOWNASS CO LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
13,141
18,570

13,141
18,570


The bank loan of £21,127 (2022: £25,987) included within creditors, is guaranteed under the Bounce Back Loan Scheme (BBLS) by the UK government. 


8.


Transactions with directors

During the year, the following transactions subsisted between the company and the director. The amount owed to the company at the year-end is interest-free and repayable on demand.


2023
2022
£
£

Balance at the beginning of the year
142,047
109,792
Amounts advanced
170,487
165,809
Amounts repaid
(109,003)
(133,554)
203,531
142,047

 
Page 5