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BOWER MATTIN AND YOUNG LIMITED

Registered Number
11083025
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2025

BOWER MATTIN AND YOUNG LIMITED
Company Information
for the period from 1 December 2023 to 30 April 2025

Director | Terence Mattin

Registered Address | 179 Park Lane
| Poynton
| Stockport
| SK12 1RH

Registered Number | 11083025 (England and Wales)

BOWER MATTIN AND YOUNG LIMITED
Balance Sheet as at
30 April 2025

| Notes | 30 Apr 2025 |  | 30 Nov 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 449 |  |  |  | 1,248
|  |  |  | 449 |  |  |  | 1,248
Current assets |  |  |  |  |  |  |  |
Debtors |  | 46,934 |  |  |  | 50,617 |  |
Cash at bank and on hand |  | 4,273 |  |  |  | 9,320 |  |
|  | 51,207 |  |  |  | 59,937 |  |
Creditors amounts falling due within one year | 4 | (124,033) |  |  |  | (67,370) |  |
Net current assets (liabilities) |  |  |  | (72,826) |  |  |  | (7,433)
Total assets less current liabilities |  |  |  | (72,377) |  |  |  | (6,185)
Creditors amounts falling due after one year |  |  |  | (10,629) |  |  |  | (18,995)
Net assets |  |  |  | (83,006) |  |  |  | (25,180)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (83,007) |  |  |  | (25,181)
Shareholders' funds |  |  |  | (83,006) |  |  |  | (25,180)

- 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 Director acknowledges 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 Director on 30 September 2025, and are signed on its behalf by:
Terence Mattin Director Registered Company No. 11083025

BOWER MATTIN AND YOUNG LIMITED
Notes to the Financial Statements
for the period ended 30 April 2025

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

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current 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 profit and loss account 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

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

|  | 2025 |  | 2023
| Average number of employees during the year | 4 |  | 4

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

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 23 | 3,715 |  | 3,715
| At 30 April 25 | 3,715 |  | 3,715
| Depreciation and impairment
| At 01 December 23 | 2,467 |  | 2,467
| Charge for year | 799 |  | 799
| At 30 April 25 | 3,266 |  | 3,266
| Net book value
| At 30 April 25 | 449 |  | 449
| At 30 November 23 | 1,248 |  | 1,248

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

|  | 2025 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 204 |  | 971
| Bank borrowings and overdrafts | 384 |  | 75
| Amounts owed to related parties | 9,617 |  | -
| Taxation and social security | 100,493 |  | 54,275
| Other creditors | 13,335 |  | 12,049
| Total | 124,033 |  | 67,370

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.