BOWNESS BAY INVESTMENTS (HOLDINGS) LIMITED


Directors	David Carl Wilson
	Matthew Kevin Moore Wilson
	Richard Ian Wilson
	Stephen Terrence Wilson


Company Secretary	WILSON, Matthew Kevin Moore


Registered Address	First Floor East Bridge Mills
	Stramongate
	Kendal
	LA9 7UB


Registered Number	10383185 (England and Wales)

Statement of Financial Position
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		544,646		544,646
			544,646		544,646
Current assets
Debtors	4	3,200		3,200
		3,200		3,200
Creditors amounts falling due within one year	5	(538,115)		(535,785)
Net current assets (liabilities)			(534,915)		(532,585)
Total assets less current liabilities			9,731		12,061
Net assets			9,731		12,061
Capital and reserves
Called up share capital			6,400		6,400
Profit and loss account			3,331		5,661
Shareholders' funds			9,731		12,061

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 22 September 2025, and are signed on its behalf by:

Matthew Kevin Moore Wilson
Director
Registered Company No. 10383185

BOWNESS BAY INVESTMENTS (HOLDINGS) LIMITED

Notes to the Financial Statements
for the year ended 28 February 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.

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

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		5

3.	Fixed asset investments
	1 Investments in group undertakings and participating interests 2 Loans to group undertakings and participating interests

	Investments in groups¹	Loans to groups²	Total
	£	£	£
Cost or valuation
At 01 March 24	3,200	541,446	544,646
At 28 February 25	3,200	541,446	544,646
Net book value
At 28 February 25	3,200	541,446	544,646
At 29 February 24	3,200	541,446	544,646

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	3,200	3,200
Total	3,200	3,200

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	537,950	534,820
Accrued liabilities and deferred income	165	965
Total	538,115	535,785


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Parent-subsidiary relationships
	The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.