IRIS Accounts Production v25.2.0.378 06145462 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh061454622024-03-31061454622025-03-31061454622024-04-012025-03-31061454622023-03-31061454622023-04-012024-03-31061454622024-03-3106145462ns15:EnglandWales2024-04-012025-03-3106145462ns14:PoundSterling2024-04-012025-03-3106145462ns10:Director12024-04-012025-03-3106145462ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3106145462ns10:SmallEntities2024-04-012025-03-3106145462ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3106145462ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3106145462ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3106145462ns10:FullAccounts2024-04-012025-03-3106145462ns10:Director22024-04-012025-03-3106145462ns10:CompanySecretary12024-04-012025-03-3106145462ns10:RegisteredOffice2024-04-012025-03-3106145462ns5:CurrentFinancialInstruments2025-03-3106145462ns5:CurrentFinancialInstruments2024-03-3106145462ns5:Non-currentFinancialInstruments2025-03-3106145462ns5:Non-currentFinancialInstruments2024-03-3106145462ns5:ShareCapital2025-03-3106145462ns5:ShareCapital2024-03-3106145462ns5:RetainedEarningsAccumulatedLosses2025-03-3106145462ns5:RetainedEarningsAccumulatedLosses2024-03-3106145462ns5:PlantMachinery2024-04-012025-03-3106145462ns5:ComputerEquipment2024-04-012025-03-3106145462ns5:PlantMachinery2024-03-3106145462ns5:MotorVehicles2024-03-3106145462ns5:ComputerEquipment2024-03-3106145462ns5:MotorVehicles2024-04-012025-03-3106145462ns5:PlantMachinery2025-03-3106145462ns5:MotorVehicles2025-03-3106145462ns5:ComputerEquipment2025-03-3106145462ns5:PlantMachinery2024-03-3106145462ns5:MotorVehicles2024-03-3106145462ns5:ComputerEquipment2024-03-3106145462ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3106145462ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 06145462 (England and Wales)










Unaudited Financial Statements

For The Year Ended 31 March 2025

for

Bowcroft Developments Limited

Bowcroft Developments Limited (Registered number: 06145462)






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


Bowcroft Developments Limited

Company Information
For The Year Ended 31 March 2025







DIRECTORS: D Mann
Mrs S A Mann





SECRETARY: Mrs S A Mann





REGISTERED OFFICE: 111 The Wheatridge East
Upton St. Leonards
Gloucester
Gloucestershire
GL4 5DW





REGISTERED NUMBER: 06145462 (England and Wales)





ACCOUNTANTS: Kingscott Dix Limited
Chartered Accountants
Goodridge Court
Goodridge Avenue
Gloucester
Gloucestershire
GL2 5EN

Bowcroft Developments Limited (Registered number: 06145462)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 494 3,293

CURRENT ASSETS
Debtors 5 51,220 14,790
Cash at bank 4,970 28,330
56,190 43,120
CREDITORS
Amounts falling due within one year 6 40,676 18,003
NET CURRENT ASSETS 15,514 25,117
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,008

28,410

CREDITORS
Amounts falling due after more than one
year

7

(12,910

)

(15,074

)

PROVISIONS FOR LIABILITIES (49 ) (1,478 )
NET ASSETS 3,049 11,858

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,949 11,758
SHAREHOLDERS' FUNDS 3,049 11,858

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.

Bowcroft Developments Limited (Registered number: 06145462)

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 28 August 2025 and were signed on its behalf by:





Mrs S A Mann - Director


Bowcroft Developments Limited (Registered number: 06145462)

Notes to the Financial Statements
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

Bowcroft Developments 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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.


Bowcroft Developments Limited (Registered number: 06145462)

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

2. ACCOUNTING POLICIES - continued
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 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 14,172 29,999 1,363 45,534
DEPRECIATION
At 1 April 2024 13,548 27,493 1,200 42,241
Charge for year 156 2,507 136 2,799
At 31 March 2025 13,704 30,000 1,336 45,040
NET BOOK VALUE
At 31 March 2025 468 (1 ) 27 494
At 31 March 2024 624 2,506 163 3,293

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 51,000 14,600
Other debtors 220 190
51,220 14,790

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 1,921 2,778
Trade creditors 2,264 -
Taxation and social security 14,898 11,022
Other creditors 21,593 4,203
40,676 18,003

Bowcroft Developments Limited (Registered number: 06145462)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 12,910 15,074