2023-06-012024-05-312024-05-31false12027293BOWSER PROPERTY LTD2025-01-21falseiso4217:GBPxbrli:pure120272932023-06-01120272932024-05-31120272932023-06-012024-05-31120272932022-06-01120272932023-05-31120272932022-06-012023-05-3112027293bus:SmallEntities2023-06-012024-05-3112027293bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3112027293bus:FullAccounts2023-06-012024-05-3112027293bus:PrivateLimitedCompanyLtd2023-06-012024-05-3112027293core:WithinOneYear2024-05-3112027293core:AfterOneYear2024-05-3112027293core:WithinOneYear2023-05-3112027293core:AfterOneYear2023-05-3112027293core:ShareCapital2024-05-3112027293core:SharePremium2024-05-3112027293core:RevaluationReserve2024-05-3112027293core:OtherReservesSubtotal2024-05-3112027293core:RetainedEarningsAccumulatedLosses2024-05-3112027293core:ShareCapital2023-05-3112027293core:SharePremium2023-05-3112027293core:RevaluationReserve2023-05-3112027293core:OtherReservesSubtotal2023-05-3112027293core:RetainedEarningsAccumulatedLosses2023-05-3112027293core:LandBuildings2024-05-3112027293core:PlantMachinery2024-05-3112027293core:Vehicles2024-05-3112027293core:FurnitureFittings2024-05-3112027293core:OfficeEquipment2024-05-3112027293core:NetGoodwill2024-05-3112027293core:IntangibleAssetsOtherThanGoodwill2024-05-3112027293core:ListedExchangeTraded2024-05-3112027293core:UnlistedNon-exchangeTraded2024-05-3112027293core:LandBuildings2023-05-3112027293core:PlantMachinery2023-05-3112027293core:Vehicles2023-05-3112027293core:FurnitureFittings2023-05-3112027293core:OfficeEquipment2023-05-3112027293core:NetGoodwill2023-05-3112027293core:IntangibleAssetsOtherThanGoodwill2023-05-3112027293core:ListedExchangeTraded2023-05-3112027293core:UnlistedNon-exchangeTraded2023-05-3112027293core:LandBuildings2023-06-012024-05-3112027293core:PlantMachinery2023-06-012024-05-3112027293core:Vehicles2023-06-012024-05-3112027293core:FurnitureFittings2023-06-012024-05-3112027293core:OfficeEquipment2023-06-012024-05-3112027293core:NetGoodwill2023-06-012024-05-3112027293core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112027293core:ListedExchangeTraded2023-06-012024-05-3112027293core:UnlistedNon-exchangeTraded2023-06-012024-05-3112027293core:MoreThanFiveYears2023-06-012024-05-3112027293core:Non-currentFinancialInstruments2024-05-3112027293core:Non-currentFinancialInstruments2023-05-3112027293dpl:CostSales2023-06-012024-05-3112027293dpl:DistributionCosts2023-06-012024-05-3112027293core:LandBuildings2023-06-012024-05-3112027293core:PlantMachinery2023-06-012024-05-3112027293core:Vehicles2023-06-012024-05-3112027293core:FurnitureFittings2023-06-012024-05-3112027293core:OfficeEquipment2023-06-012024-05-3112027293dpl:AdministrativeExpenses2023-06-012024-05-3112027293core:NetGoodwill2023-06-012024-05-3112027293core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112027293dpl:GroupUndertakings2023-06-012024-05-3112027293dpl:ParticipatingInterests2023-06-012024-05-3112027293dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3112027293core:ListedExchangeTraded2023-06-012024-05-3112027293dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3112027293core:UnlistedNon-exchangeTraded2023-06-012024-05-3112027293dpl:CostSales2022-06-012023-05-3112027293dpl:DistributionCosts2022-06-012023-05-3112027293core:LandBuildings2022-06-012023-05-3112027293core:PlantMachinery2022-06-012023-05-3112027293core:Vehicles2022-06-012023-05-3112027293core:FurnitureFittings2022-06-012023-05-3112027293core:OfficeEquipment2022-06-012023-05-3112027293dpl:AdministrativeExpenses2022-06-012023-05-3112027293core:NetGoodwill2022-06-012023-05-3112027293core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112027293dpl:GroupUndertakings2022-06-012023-05-3112027293dpl:ParticipatingInterests2022-06-012023-05-3112027293dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3112027293core:ListedExchangeTraded2022-06-012023-05-3112027293dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3112027293core:UnlistedNon-exchangeTraded2022-06-012023-05-3112027293core:NetGoodwill2024-05-3112027293core:IntangibleAssetsOtherThanGoodwill2024-05-3112027293core:LandBuildings2024-05-3112027293core:PlantMachinery2024-05-3112027293core:Vehicles2024-05-3112027293core:FurnitureFittings2024-05-3112027293core:OfficeEquipment2024-05-3112027293core:AfterOneYear2024-05-3112027293core:WithinOneYear2024-05-3112027293core:ListedExchangeTraded2024-05-3112027293core:UnlistedNon-exchangeTraded2024-05-3112027293core:ShareCapital2024-05-3112027293core:SharePremium2024-05-3112027293core:RevaluationReserve2024-05-3112027293core:OtherReservesSubtotal2024-05-3112027293core:RetainedEarningsAccumulatedLosses2024-05-3112027293core:NetGoodwill2023-05-3112027293core:IntangibleAssetsOtherThanGoodwill2023-05-3112027293core:LandBuildings2023-05-3112027293core:PlantMachinery2023-05-3112027293core:Vehicles2023-05-3112027293core:FurnitureFittings2023-05-3112027293core:OfficeEquipment2023-05-3112027293core:AfterOneYear2023-05-3112027293core:WithinOneYear2023-05-3112027293core:ListedExchangeTraded2023-05-3112027293core:UnlistedNon-exchangeTraded2023-05-3112027293core:ShareCapital2023-05-3112027293core:SharePremium2023-05-3112027293core:RevaluationReserve2023-05-3112027293core:OtherReservesSubtotal2023-05-3112027293core:RetainedEarningsAccumulatedLosses2023-05-3112027293core:NetGoodwill2022-06-0112027293core:IntangibleAssetsOtherThanGoodwill2022-06-0112027293core:LandBuildings2022-06-0112027293core:PlantMachinery2022-06-0112027293core:Vehicles2022-06-0112027293core:FurnitureFittings2022-06-0112027293core:OfficeEquipment2022-06-0112027293core:AfterOneYear2022-06-0112027293core:WithinOneYear2022-06-0112027293core:ListedExchangeTraded2022-06-0112027293core:UnlistedNon-exchangeTraded2022-06-0112027293core:ShareCapital2022-06-0112027293core:SharePremium2022-06-0112027293core:RevaluationReserve2022-06-0112027293core:OtherReservesSubtotal2022-06-0112027293core:RetainedEarningsAccumulatedLosses2022-06-0112027293core:AfterOneYear2023-06-012024-05-3112027293core:WithinOneYear2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112027293core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3112027293core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3112027293core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3112027293core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3112027293core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3112027293bus:Director12023-06-012024-05-31

BOWSER PROPERTY LTD

Registered Number
12027293
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BOWSER PROPERTY LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

BOWSER, David Roger

Registered Address

28 Uplands Road
Flixton
Manchester
M41 6PU

Registered Number

12027293 (England and Wales)
BOWSER PROPERTY LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3720,026720,026
720,026720,026
Current assets
Debtors8191,671
Cash at bank and on hand2,497655
3,3162,326
Creditors amounts falling due within one year4(148,834)(177,715)
Net current assets (liabilities)(145,518)(175,389)
Total assets less current liabilities574,508544,637
Creditors amounts falling due after one year5(567,241)(535,820)
Provisions for liabilities6(9,714)(9,714)
Net assets(2,447)(897)
Capital and reserves
Called up share capital100100
Revaluation reserve41,41241,412
Profit and loss account(43,959)(42,409)
Shareholders' funds(2,447)(897)
The financial statements were approved and authorised for issue by the Director on 21 January 2025, and are signed on its behalf by:
BOWSER, David Roger
Director
Registered Company No. 12027293
BOWSER PROPERTY LTD
Notes to the Financial Statements
for the year ended 31 May 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.
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.
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.
Investment property
Investment properties are revalued based on market value using the most recent valuations from their mortgage provider, bank or directors.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property
Investment properties revalued based on most recent valuations from third parties

£
Fair value at 01 June 23720,026
At 31 May 24720,026
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-221
Other creditors147,334176,270
Accrued liabilities and deferred income1,5001,224
Total148,834177,715
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.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts567,241535,820
Total567,241535,820
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,7149,714
Total9,7149,714