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Company Registration No. 10394200 (England and Wales)
Bowmarsh Roofing Ltd Unaudited accounts for the year ended 31 December 2024
Bowmarsh Roofing Ltd Unaudited accounts Contents
Page
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Bowmarsh Roofing Ltd Company Information for the year ended 31 December 2024
Directors
Mr Anthony Marsh Mrs Gillian Marsh
Company Number
10394200 (England and Wales)
Registered Office
Tresillian Western Road Ashburton Newton Abbot TQ13 7ED ENGLAND
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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Bowmarsh Roofing Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,496 
17,846 
Current assets
Inventories
500 
500 
Debtors
71,376 
25,526 
Cash at bank and in hand
44,582 
53,495 
116,458 
79,521 
Creditors: amounts falling due within one year
(66,834)
(36,546)
Net current assets
49,624 
42,975 
Total assets less current liabilities
61,120 
60,821 
Creditors: amounts falling due after more than one year
(3,000)
(9,000)
Net assets
58,120 
51,821 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
58,110 
51,811 
Shareholders' funds
58,120 
51,821 
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by
Mr Anthony Marsh Director Company Registration No. 10394200
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Bowmarsh Roofing Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Bowmarsh Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 10394200. The registered office is Tresillian, Western Road, Ashburton, Newton Abbot, TQ13 7ED, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
33.33% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Bowmarsh Roofing Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
2,778 
56,767 
8,377 
67,922 
Additions
- 
- 
627 
627 
At 31 December 2024
2,778 
56,767 
9,004 
68,549 
Depreciation
At 1 January 2024
2,778 
40,830 
6,468 
50,076 
Charge for the year
- 
5,313 
1,664 
6,977 
At 31 December 2024
2,778 
46,143 
8,132 
57,053 
Net book value
At 31 December 2024
- 
10,624 
872 
11,496 
At 31 December 2023
- 
15,937 
1,909 
17,846 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
88 
Trade debtors
63,335 
17,466 
Deferred tax asset
2,716 
2,693 
Other debtors
5,325 
5,279 
71,376 
25,526 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
VAT
3,419 
- 
Trade creditors
37,362 
1,615 
Taxes and social security
5,006 
6,837 
Loans from directors
(5,803)
(3,706)
Accruals
20,850 
25,800 
66,834 
36,546 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,000 
9,000 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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