2023-05-012024-07-312024-07-31false01391065Bowden Cable Supplies 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Bowden Cable Supplies Limited

Registered Number
01391065
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2024

Bowden Cable Supplies Limited
Company Information
for the period from 1 May 2023 to 31 July 2024

Director

Christopher Bowden

Registered Address

Balmoral House Warwick Court
Park Road
Manchester
M24 1AE

Registered Number

01391065 (England and Wales)
Bowden Cable Supplies Limited
Balance Sheet as at
31 July 2024

Notes

31 Jul 2024

30 Apr 2023

£

£

£

£

Fixed assets
Tangible assets3-538,811
Investments41,0001,000
1,000539,811
Current assets
Stocks-233,135
Debtors1,492,864181,020
Cash at bank and on hand335,202378,534
1,828,066792,689
Creditors amounts falling due within one year(788,762)(245,335)
Net current assets (liabilities)1,039,304547,354
Total assets less current liabilities1,040,3041,087,165
Creditors amounts falling due after one year(70,000)(70,000)
Provisions for liabilities-(19,256)
Net assets970,304997,909
Capital and reserves
Called up share capital1,0011,001
Revaluation reserve240,000240,000
Other reserves1,0001,000
Profit and loss account728,303755,908
Shareholders' funds970,304997,909
The financial statements were approved and authorised for issue by the Director on 2 December 2024, and are signed on its behalf by:
Christopher Bowden
Director
Registered Company No. 01391065
Bowden Cable Supplies Limited
Notes to the Financial Statements
for the period ended 31 July 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.
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.
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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss 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.
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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year36
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 23783,012
Additions(783,012)
Depreciation and impairment
At 01 May 23244,201
On disposals(244,201)
Net book value
At 31 July 24-
At 30 April 23538,811
4.Fixed asset investments

Total

£
Cost or valuation
At 01 May 231,000
At 31 July 241,000
Net book value
At 31 July 241,000
At 30 April 231,000