1 June 2023 false No description of principal activity Taxfiler 2024.6 11991637business:PrivateLimitedCompanyLtd2023-06-012024-05-31 119916372023-05-31 119916372023-06-012024-05-31 11991637business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 11991637business:FilletedAccounts2023-06-012024-05-31 119916372024-05-31 11991637business:Director12023-06-012024-05-31 11991637business:Director22023-06-012024-05-31 119916372023-05-31 11991637core:WithinOneYear2024-05-31 11991637core:WithinOneYear2023-05-31 11991637core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 11991637core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 11991637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 11991637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 11991637core:PreviouslyStatedAmount2024-05-31 11991637core:PreviouslyStatedAmount2023-05-31 11991637business:SmallEntities2023-06-012024-05-31 11991637countries:EnglandWales2023-06-012024-05-31 11991637core:FurnitureFittings2023-06-012024-05-31 11991637core:PlantMachinery2023-05-31 11991637core:PlantMachinery2024-05-31 11991637core:PlantMachinery2023-06-012024-05-31 119916372022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 11991637 (England and Wales)
S&B BOWERS LTD Unaudited accounts for the year ended 31 May 2024
S&B BOWERS LTD Unaudited accounts Contents
Page
- 2 -
S&B BOWERS LTD Company Information for the year ended 31 May 2024
Directors
S. Bowers B. Bowers
Company Number
11991637 (England and Wales)
Accountants
Express Accounts 61 Albert Street Rugby CV21 2SN
- 3 -
S&B BOWERS LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
723 
851 
Current assets
Inventories
4,985 
5,257 
Cash at bank and in hand
19,002 
30,308 
23,987 
35,565 
Creditors: amounts falling due within one year
(25,500)
(36,283)
Net current liabilities
(1,513)
(718)
Net (liabilities)/assets
(790)
133 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(792)
131 
Shareholders' funds
(790)
133 
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 24 February 2025 and were signed on its behalf by
S. Bowers Director Company Registration No. 11991637
- 4 -
S&B BOWERS LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
S&B BOWERS LTD is a private company, limited by shares, registered in England and Wales, registration number 11991637.
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 reducing balance rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
1,144 
At 31 May 2024
1,144 
Depreciation
At 1 June 2023
293 
Charge for the year
128 
At 31 May 2024
421 
Net book value
At 31 May 2024
723 
At 31 May 2023
851 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,338 
19,174 
VAT
6,383 
4,800 
Trade creditors
3,573 
7,193 
Loans from directors
4,206 
5,116 
25,500 
36,283 
- 5 -
S&B BOWERS LTD Notes to the Accounts for the year ended 31 May 2024
6
Average number of employees
During the year the average number of employees was 5 (2023: 5).
- 6 -