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REGISTERED NUMBER: 06670136 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bow Farms Limited

Bow Farms Limited (Registered number: 06670136)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bow Farms Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr R D Norman
Mrs E M Norman
Mr H R Norman
Mr W H Norman





SECRETARY: Mrs E M Norman





REGISTERED OFFICE: The Bow
Great Orton
Carlisle
Cumbria
CA5 6EW





REGISTERED NUMBER: 06670136 (England and Wales)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

Bow Farms Limited (Registered number: 06670136)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,548,228 1,582,785

CURRENT ASSETS
Stocks 513,980 128,500
Debtors 5 688,664 797,858
Cash at bank 336,993 666,658
1,539,637 1,593,016
CREDITORS
Amounts falling due within one year 6 888,258 396,321
NET CURRENT ASSETS 651,379 1,196,695
TOTAL ASSETS LESS CURRENT LIABILITIES 6,199,607 2,779,480

CREDITORS
Amounts falling due after more than one
year

7

(3,144,085

)

-

PROVISIONS FOR LIABILITIES (425,258 ) (395,696 )
NET ASSETS 2,630,264 2,383,784

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 2,629,264 2,382,784
2,630,264 2,383,784

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

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

Bow Farms Limited (Registered number: 06670136)

Balance Sheet - continued
31 March 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 16 July 2025 and were signed on its behalf by:




Mr R D Norman - Director Mrs E M Norman - Director




Mr H R Norman - Director Mr W H Norman - Director


Bow Farms Limited (Registered number: 06670136)

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

1. STATUTORY INFORMATION

Bow Farms 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.

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.
Plant and machinery - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

Bow Farms Limited (Registered number: 06670136)

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

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery Totals
£    £    £    £   
COST
At 1 April 2024 - - 4,161,576 4,161,576
Additions 3,838,693 8,503 710,520 4,557,716
Disposals - - (357,101 ) (357,101 )
At 31 March 2025 3,838,693 8,503 4,514,995 8,362,191
DEPRECIATION
At 1 April 2024 - - 2,578,791 2,578,791
Charge for year - - 300,182 300,182
Eliminated on disposal - - (65,010 ) (65,010 )
At 31 March 2025 - - 2,813,963 2,813,963
NET BOOK VALUE
At 31 March 2025 3,838,693 8,503 1,701,032 5,548,228
At 31 March 2024 - - 1,582,785 1,582,785

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 2,342 697
Other debtors 686,322 797,161
688,664 797,858

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 705,536 137,659
Taxation and social security 99,114 254,412
Other creditors 83,608 4,250
888,258 396,321

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/25 31/3/24
£    £   
Other creditors 3,144,085 -

8. SECURED DEBTS

Clydesdale Bank Plc hold a fixed and floating charge over the property of the company.

Bow Farms Limited (Registered number: 06670136)

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

9. RELATED PARTY DISCLOSURES

The directors, Mr R D Norman, Mrs E M Norman, Mr H R Norman and Mr W H Norman each have a current account with the company. During the year, there were advances of £156,728 and repayments of £301,247. At the balance sheet date, the directors owed the company £440,199 (2024 - £584,718). The current accounts are unsecured and repayable on demand. Interest has been charged at a rate of 2.25%.