Bowller Environmental Electrical Systems Ltd

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

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

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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.

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

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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)

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

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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 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 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 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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