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BOWHOUSE GROUP LIMITED

(formerly BOWHOUSE HOMES LIMITED)

Registered Number
SC621027
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

BOWHOUSE GROUP LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | Ian Fleming
| Mark Kinnell

Registered Address | Unit 4, Lochgelly Business Park
| Auchterderran Road
| Lochgelly
| KY5 9HF

Registered Number | SC621027 (Scotland)

BOWHOUSE GROUP LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,608,305 |  |  |  | 198,247
Investments | 4 |  |  | 167,246 |  |  |  | 167,246
|  |  |  | 1,775,551 |  |  |  | 365,493
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 56,524 |  |  |  | 58,972 |  |
Cash at bank and on hand |  | 198 |  |  |  | 7,110 |  |
|  | 56,722 |  |  |  | 66,082 |  |
Creditors amounts falling due within one year | 6 | (131,165) |  |  |  | (14,610) |  |
Net current assets (liabilities) |  |  |  | (74,443) |  |  |  | 51,472
Total assets less current liabilities |  |  |  | 1,701,108 |  |  |  | 416,965
Creditors amounts falling due after one year | 7 |  |  | (1,271,174) |  |  |  | (415,767)
Provisions for liabilities |  |  |  | (12,924) |  |  |  | -
Net assets |  |  |  | 417,010 |  |  |  | 1,198
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 416,010 |  |  |  | 198
Shareholders' funds |  |  |  | 417,010 |  |  |  | 1,198

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2025, and are signed on its behalf by:
Ian Fleming Director
Mark Kinnell Director Registered Company No. SC621027

BOWHOUSE GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The directors finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

| Turnover policy
--- | ---
| Income represents rents receivable in the year.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation. No depreciation is currently being charged.

| Investments
--- | ---
| Investments in subsidiary undertakings are recognised at cost.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 198,247 |  | 198,247
| Additions | 1,410,058 |  | 1,410,058
| At 31 December 24 | 1,608,305 |  | 1,608,305
| Net book value
| At 31 December 24 | 1,608,305 |  | 1,608,305
| At 31 December 23 | 198,247 |  | 198,247

4. | Fixed asset investments
--- | ---
| The company owns 100% of the issues share capital of Owen Buchanan Builders Limited which is incorporated in Scotland.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 167,246 |  | 167,246
| At 31 December 24 | 167,246 |  | 167,246
| Net book value
| At 31 December 24 | 167,246 |  | 167,246
| At 31 December 23 | 167,246 |  | 167,246

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,040 |  | 4,240
| Other debtors | 55,201 |  | 54,732
| Prepayments and accrued income | 283 |  | -
| Total | 56,524 |  | 58,972

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 89,121 |  | -
| Taxation and social security | - |  | 3,363
| Other creditors | 30,051 |  | 6,148
| Accrued liabilities and deferred income | 11,993 |  | 5,099
| Total | 131,165 |  | 14,610

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 874,779 |  | -
| Other creditors | 396,395 |  | 415,767
| Total | 1,271,174 |  | 415,767

| Atom Bank plc hold a floating charge, fixed charge and security over the land and buildings.