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Company Registration No. 05824653 (England and Wales)
A J BOWYER LIMITED Unaudited accounts for the year ended 31 May 2024
A J BOWYER LIMITED Unaudited accounts Contents
Page
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A J BOWYER LIMITED Company Information for the year ended 31 May 2024
Directors
Mr A Bowyer Mrs E Bowyer
Secretary
C F Bowyer
Company Number
05824653 (England and Wales)
Registered Office
THE LINHAY WEMBWORTHY DOWN WEMBWORTHY CHULMLEIGH DEVON EX18 7QP
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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A J BOWYER LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
172,052 
179,618 
Current assets
Inventories
294 
294 
Debtors
12,050 
9,215 
Cash at bank and in hand
13,281 
14,969 
25,625 
24,478 
Creditors: amounts falling due within one year
(70,323)
(48,159)
Net current liabilities
(44,698)
(23,681)
Total assets less current liabilities
127,354 
155,937 
Creditors: amounts falling due after more than one year
(40,873)
(61,114)
Provisions for liabilities
Deferred tax
(5,113)
(5,113)
Net assets
81,368 
89,710 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
81,366 
89,708 
Shareholders' funds
81,368 
89,710 
For the year ending 31 May 2024 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 February 2025 and were signed on its behalf by
Mr A Bowyer Director Company Registration No. 05824653
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A J BOWYER LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
A J BOWYER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05824653. The registered office is THE LINHAY WEMBWORTHY DOWN, WEMBWORTHY, CHULMLEIGH, DEVON, EX18 7QP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
7,500 
At 31 May 2024
7,500 
Amortisation
At 1 June 2023
7,500 
At 31 May 2024
7,500 
Net book value
At 31 May 2024
- 
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A J BOWYER LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
130,429 
43,966 
81,146 
255,541 
Additions
- 
3,702 
- 
3,702 
At 31 May 2024
130,429 
47,668 
81,146 
259,243 
Depreciation
At 1 June 2023
- 
28,126 
47,797 
75,923 
Charge for the year
- 
2,931 
8,337 
11,268 
At 31 May 2024
- 
31,057 
56,134 
87,191 
Net book value
At 31 May 2024
130,429 
16,611 
25,012 
172,052 
At 31 May 2023
130,429 
15,840 
33,349 
179,618 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,760 
8,925 
Other debtors
290 
290 
12,050 
9,215 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,322 
10,274 
Obligations under finance leases and hire purchase contracts
9,467 
9,467 
Taxes and social security
21,705 
16,057 
Other creditors
2,116 
2,116 
Loans from directors
26,713 
10,245 
70,323 
48,159 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
37,718 
48,492 
Obligations under finance leases and hire purchase contracts
3,155 
12,622 
40,873 
61,114 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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