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REGISTERED NUMBER: 12303602 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Bowen Landscape Management Ltd

Bowen Landscape Management Ltd (Registered number: 12303602)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bowen Landscape Management Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: R BOWEN





REGISTERED OFFICE: Woodcote Manor Farm
Kidderminster Road
Dodford
Bromsgrove
B61 9DY





REGISTERED NUMBER: 12303602 (England and Wales)





ACCOUNTANTS: Julia Biddle FCCA
J S Biddle Accounting Ltd
Greystone Cottage
Church Bank
Temple Grafton
Warwickshire
B49 6NU

Bowen Landscape Management Ltd (Registered number: 12303602)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 191 287

CURRENT ASSETS
Debtors 4 221,886 156,874
Cash at bank (7,542 ) 40,251
214,344 197,125
CREDITORS
Amounts falling due within one year 5 214,156 197,053
NET CURRENT ASSETS 188 72
TOTAL ASSETS LESS CURRENT
LIABILITIES

379

359

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 279 259
379 359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2025 and were signed by:



Bowen Landscape Management Ltd - Director


Bowen Landscape Management Ltd (Registered number: 12303602)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

Bowen Landscape Management Ltd (Registered number: 12303602)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 383
DEPRECIATION
At 1 June 2023 96
Charge for year 96
At 31 May 2024 192
NET BOOK VALUE
At 31 May 2024 191
At 31 May 2023 287

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 221,786 149,723
Other debtors 100 7,151
221,886 156,874

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 114,416 95,864
Amounts owed to associates 45,403 71,877
Taxation and social security 27,069 25
Other creditors 27,268 29,287
214,156 197,053