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REGISTERED NUMBER: 08199090 (England and Wales)














Bowser Ollard & Bentley Limited

Unaudited Financial Statements

for the Year Ended 30 September 2024






Bowser Ollard & Bentley Limited (Registered number: 08199090)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 5


Bowser Ollard & Bentley Limited

Company Information
for the Year Ended 30 September 2024







Directors: B R Bowser
A U A Choudhury
C L Ringham





Registered office: 15 South Brink
Wisbech
Cambridgeshire
PE13 1JL





Registered number: 08199090 (England and Wales)





Accountants: Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bowser Ollard & Bentley Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bowser Ollard & Bentley Limited for the year ended 30 September 2024 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bowser Ollard & Bentley Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bowser Ollard & Bentley Limited and state those matters that we have agreed to state to the Board of Directors of Bowser Ollard & Bentley Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bowser Ollard & Bentley Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bowser Ollard & Bentley Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bowser Ollard & Bentley Limited. You consider that Bowser Ollard & Bentley Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bowser Ollard & Bentley Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD


Date: .............................................

Bowser Ollard & Bentley Limited (Registered number: 08199090)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 70,341 76,327
70,341 76,327

Current assets
Debtors 7 556,948 573,223
Cash at bank and in hand 176,257 74,095
733,205 647,318
Creditors
Amounts falling due within one year 8 485,834 444,922
Net current assets 247,371 202,396
Total assets less current liabilities 317,712 278,723

Creditors
Amounts falling due after more than one
year

9

(30,000

)

(60,000

)

Provisions for liabilities (17,261 ) (18,686 )
Net assets 270,451 200,037

Capital and reserves
Called up share capital 3 3
Capital redemption reserve 1 1
Retained earnings 270,447 200,033
270,451 200,037

Bowser Ollard & Bentley Limited (Registered number: 08199090)

Statement of Financial Position - continued
30 September 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by:




B R Bowser - Director A U A Choudhury - Director




C L Ringham - Director


Bowser Ollard & Bentley Limited (Registered number: 08199090)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. Statutory information

Bowser Ollard & Bentley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 statement of financial position date.


Bowser Ollard & Bentley Limited (Registered number: 08199090)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Work in progress
Any unbilled work in progress is valued at selling price and included within debtors.

4. Employees and directors

The average number of employees during the year was 31 (2023 - 33 ) .

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 October 2023
and 30 September 2024 335,535
Amortisation
At 1 October 2023
and 30 September 2024 335,535
Net book value
At 30 September 2024 -
At 30 September 2023 -

Bowser Ollard & Bentley Limited (Registered number: 08199090)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


6. Tangible fixed assets
Fixtures
Office and Computer
equipment fittings equipment Totals
£    £    £    £   
Cost
At 1 October 2023 35,009 21,157 165,020 221,186
Additions - - 29,757 29,757
Disposals - - (78,874 ) (78,874 )
At 30 September 2024 35,009 21,157 115,903 172,069
Depreciation
At 1 October 2023 31,468 18,180 95,211 144,859
Charge for year 707 595 14,434 15,736
Eliminated on disposal - - (58,867 ) (58,867 )
At 30 September 2024 32,175 18,775 50,778 101,728
Net book value
At 30 September 2024 2,834 2,382 65,125 70,341
At 30 September 2023 3,541 2,977 69,809 76,327

7. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 143,362 161,548
Work in progress 366,105 385,329
Staff loan 2,500 625
Prepayments 43,106 21,346
555,073 568,848

Amounts falling due after more than one year:
Staff loan 1,875 4,375

Aggregate amounts 556,948 573,223

Bowser Ollard & Bentley Limited (Registered number: 08199090)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


8. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 25,458 39,683
Corporation tax 68,859 23,444
VAT 100,385 95,453
Salary provision 15,000 -
Negligence claim reserve 10,000 -
Corporation tax loan - 35,553
I J Groome loan account 30,000 30,000
Directors' current accounts 177,963 197,600
Accrued expenses 58,169 23,189
485,834 444,922

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
I J Groome loan account 30,000 60,000

10. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 14,724 15,818
Between one and five years 53,719 16,575
68,443 32,393