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REGISTERED NUMBER: 03375388 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 January 2025

for

Bowling Hill Limited

Bowling Hill Limited (Registered number: 03375388)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bowling Hill Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: Mrs P M Chenhall
Mr J M Chenhall





SECRETARY: Mrs P M Chenhall





REGISTERED OFFICE: Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY





REGISTERED NUMBER: 03375388 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

Bowling Hill Limited (Registered number: 03375388)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 679 849
Investment property 5 1,120,000 995,000
1,120,679 995,849

CURRENT ASSETS
Debtors 6 1,651 2,213
Cash at bank 21,968 22,315
23,619 24,528
CREDITORS
Amounts falling due within one year 7 174,843 203,255
NET CURRENT LIABILITIES (151,224 ) (178,727 )
TOTAL ASSETS LESS CURRENT LIABILITIES 969,455 817,122

PROVISIONS FOR LIABILITIES 98,037 64,505
NET ASSETS 871,418 752,617

CAPITAL AND RESERVES
Called up share capital 8 101,000 101,000
Fair value reserve 9 414,186 323,230
Retained earnings 9 356,232 328,387
SHAREHOLDERS' FUNDS 871,418 752,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Bowling Hill Limited (Registered number: 03375388)

Balance Sheet - continued
31 January 2025


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 22 April 2025 and were signed on its behalf by:




Mrs P M Chenhall - Director



Mr J M Chenhall - Director


Bowling Hill Limited (Registered number: 03375388)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Bowling Hill 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.

2. 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Investment property
Investment properties are revalued annually at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).Where the surplus or deficit on revaluation is expected to be temporary, it is transferred to the revaluation reserve even where the deficit reduces the property below its historical cost. If the change in value is expected to be permanent, the movement in value is taken to the profit and loss account.

No depreciation is provided on investment properties, which is a departure from the requirements of the Companies Act 2006. In the opinion of the directors these properties are held primarily for their investment potential and so their current value is of more significance than any measure of consumption and to depreciate them would not give a true and fair view. The provisions of the Financial Reporting Standard for Smaller Entities (effective January 2015) in respect of investment properties have therefore been adopted in order to give a true and fair view. If this departure had not been made, the profit for the year would have been reduced by depreciation.

The amount of depreciation cannot reasonably be quantified and the amount which might otherwise have been shown cannot be separately identified or quantified.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Bowling Hill Limited (Registered number: 03375388)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024 3,698 568 4,266
Disposals (566 ) - (566 )
At 31 January 2025 3,132 568 3,700
DEPRECIATION
At 1 February 2024 2,925 492 3,417
Charge for year 115 19 134
Eliminated on disposal (530 ) - (530 )
At 31 January 2025 2,510 511 3,021
NET BOOK VALUE
At 31 January 2025 622 57 679
At 31 January 2024 773 76 849

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024 995,000
Revaluations 125,000
At 31 January 2025 1,120,000
NET BOOK VALUE
At 31 January 2025 1,120,000
At 31 January 2024 995,000

Included in fair value of investment property is freehold land of £ 53,813 (2024 - £ 53,813 ) which is not depreciated.

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2013 (12,275 )
Valuation in 2014 114,328
Valuation in 2015 65,000
Valuation in 2016 55,000
Valuation in 2017 20,000
Valuation in 2020 80,000
Valuation in 2022 40,000
Valuation in 2023 25,000
Valuation in 2025 125,000
Cost 607,947
1,120,000

Bowling Hill Limited (Registered number: 03375388)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

31.1.25 31.1.24
£    £   
Cost 607,947 607,947

Investment properties were valued on an open market basis on 31 January 2025 by the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other debtors 1,200 1,790
Prepayments 451 423
1,651 2,213

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors 10 8
Tax 6,739 6,950
Other creditors 1,200 1,790
Directors' current accounts 163,959 192,647
Deferred income 979 -
Accrued expenses 1,956 1,860
174,843 203,255

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
100,002 Ordinary £1 100,002 100,002
998 B Ordinary £1 998 998
101,000 101,000

9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 February 2024 328,387 323,230 651,617
Profit for the year 119,801 119,801
Dividends (1,000 ) (1,000 )
Assets revalued in period (90,956 ) 90,956 -
At 31 January 2025 356,232 414,186 770,418