Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13835225 Stephen Bowller Andrew Henderson Benjamin Woor Tomas Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13835225 2024-01-31 13835225 2025-01-31 13835225 2024-02-01 2025-01-31 13835225 frs-core:CurrentFinancialInstruments 2025-01-31 13835225 frs-core:ComputerEquipment 2025-01-31 13835225 frs-core:ComputerEquipment 2024-02-01 2025-01-31 13835225 frs-core:ComputerEquipment 2024-01-31 13835225 frs-core:MotorVehicles 2025-01-31 13835225 frs-core:MotorVehicles 2024-02-01 2025-01-31 13835225 frs-core:MotorVehicles 2024-01-31 13835225 frs-core:PlantMachinery 2025-01-31 13835225 frs-core:PlantMachinery 2024-02-01 2025-01-31 13835225 frs-core:PlantMachinery 2024-01-31 13835225 frs-core:ShareCapital 2025-01-31 13835225 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13835225 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13835225 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13835225 frs-bus:SmallEntities 2024-02-01 2025-01-31 13835225 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13835225 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13835225 frs-bus:Director1 2024-02-01 2025-01-31 13835225 frs-bus:Director2 2024-02-01 2025-01-31 13835225 frs-bus:Director3 2024-02-01 2025-01-31 13835225 frs-bus:Director4 2024-02-01 2025-01-31 13835225 frs-countries:EnglandWales 2024-02-01 2025-01-31 13835225 2023-01-31 13835225 2024-01-31 13835225 2023-02-01 2024-01-31 13835225 frs-core:CurrentFinancialInstruments 2024-01-31 13835225 frs-core:ShareCapital 2024-01-31 13835225 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13835225
Bowller Environmental Electrical Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Bowller Environmental Electrical Systems Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bowller Environmental Electrical Systems Ltd
Statement of Financial Position
As At 31 January 2025
Statement of Financial Position
Registered number: 13835225

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,753 |  | 12,747
|  |  | 7,753 |  | 12,747
CURRENT ASSETS
Stocks | 5 | 1,500 |  | 1,500 |
Debtors | 6 | 64,276 |  | 21,403 |
Cash at bank and in hand |  | 15,020 |  | 15,384 |
|  | 80,796 |  | 38,287 |
Creditors: Amounts Falling Due Within One Year | 7 | (74,025 ) |  | (49,642 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,771 |  | (11,355 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,524 |  | 1,392
NET ASSETS |  |  | 14,524 |  | 1,392
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 14,424 |  | 1,292
SHAREHOLDERS' FUNDS |  |  | 14,524 |  | 1,392

Page 1
Page 2
Bowller Environmental Electrical Systems Ltd
Statement of Financial Position (continued)
As At 31 January 2025
For the year ending 31 January 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Stephen Bowller Director
16 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bowller Environmental Electrical Systems Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Bowller Environmental Electrical Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13835225 . The registered office is Station Road, Harston, Cambridge, CB22 7QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer and Office Equipment | 3 years straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Bowller Environmental Electrical Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer and Office Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2024 | 879 | 21,500 | 479 | 22,858
Disposals | - | (4,000 ) | - | (4,000 )
As at 31 January 2025 | 879 | 17,500 | 479 | 18,858
Depreciation
As at 1 February 2024 | 385 | 9,406 | 320 | 10,111
Provided during the period | 124 | 2,461 | 159 | 2,744
Disposals | - | (1,750 ) | - | (1,750 )
As at 31 January 2025 | 509 | 10,117 | 479 | 11,105
Net Book Value
As at 31 January 2025 | 370 | 7,383 | - | 7,753
As at 1 February 2024 | 494 | 12,094 | 159 | 12,747

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,500 |  | 1,500

Page 4
Page 5
Bowller Environmental Electrical Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 500 |  | 19,375
Other debtors | 63,776 |  | 2,028
| 64,276 |  | 21,403

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,744 |  | 15,459
Amounts owed to participating interests | 55,000 |  | -
Other creditors | 11,850 |  | 33,500
Taxation and social security | 2,431 |  | 683
| 74,025 |  | 49,642

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
Bowller Roofing and Energy Contractors LtdA company in which all of the directors are also directors.Bowller Roofing & Energy Contractors Ltd provided materials and services totalling £78,650 (2024:£199,675) during the year. Amount owed to Bowller Roofing & Engergy Contractors Ltd at the year end was nil (2024: £5,000).

Bowller Roofing and Energy Contractors Ltd

A company in which all of the directors are also directors.

Bowller Roofing & Energy Contractors Ltd provided materials and services totalling £78,650 (2024:£199,675) during the year. Amount owed to Bowller Roofing & Engergy Contractors Ltd at the year end was nil (2024: £5,000).

S & J BowllerStephen Bowller provided consultancy services totalling £9,978 (2023: £9,979) during the year. Amount due to S & J Bowller at the year end was £777 (2023: £2,345).

S & J Bowller

Stephen Bowller provided consultancy services totalling £9,978 (2023: £9,979) during the year. Amount due to S & J Bowller at the year end was £777 (2023: £2,345).

Tanner & Hall Roofing and Solar Systems LtdA company in which all of the directors are also directors.Tanner & Hall Roofing and Solar Systems Ltd provided a loan during the year. Amount owed to Tanner and Hall Roofing and Solar Systems Ltd at the year end was £55,000.

Tanner & Hall Roofing and Solar Systems Ltd

A company in which all of the directors are also directors.

Tanner & Hall Roofing and Solar Systems Ltd provided a loan during the year. Amount owed to Tanner and Hall Roofing and Solar Systems Ltd at the year end was £55,000.

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