Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 00506700 Mr J P Bowler Mr P Bhatia Mr A Bhatia Mr S Thiagarajan Mr P Bhatia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00506700 2024-03-31 00506700 2025-03-31 00506700 2024-04-01 2025-03-31 00506700 frs-core:CurrentFinancialInstruments 2025-03-31 00506700 frs-core:Non-currentFinancialInstruments 2025-03-31 00506700 frs-core:BetweenOneFiveYears 2025-03-31 00506700 frs-core:FurnitureFittings 2025-03-31 00506700 frs-core:FurnitureFittings 2024-04-01 2025-03-31 00506700 frs-core:FurnitureFittings 2024-03-31 00506700 frs-core:PlantMachinery 2025-03-31 00506700 frs-core:PlantMachinery 2024-04-01 2025-03-31 00506700 frs-core:PlantMachinery 2024-03-31 00506700 frs-core:WithinOneYear 2025-03-31 00506700 frs-core:ShareCapital 2025-03-31 00506700 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 00506700 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00506700 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 00506700 frs-bus:SmallEntities 2024-04-01 2025-03-31 00506700 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00506700 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00506700 frs-bus:Director1 2024-04-01 2025-03-31 00506700 frs-bus:Director2 2024-04-01 2025-03-31 00506700 frs-bus:Director3 2024-04-01 2025-03-31 00506700 frs-bus:Director4 2024-04-01 2025-03-31 00506700 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 00506700 frs-countries:EnglandWales 2024-04-01 2025-03-31 00506700 2023-03-31 00506700 2024-03-31 00506700 2023-04-01 2024-03-31 00506700 frs-core:CurrentFinancialInstruments 2024-03-31 00506700 frs-core:Non-currentFinancialInstruments 2024-03-31 00506700 frs-core:BetweenOneFiveYears 2024-03-31 00506700 frs-core:WithinOneYear 2024-03-31 00506700 frs-core:ShareCapital 2024-03-31 00506700 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 00506700
H.J. Bowler & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Clouders (Audit & Accounts) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00506700
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,928 2,028
1,928 2,028
CURRENT ASSETS
Stocks 75,846 52,575
Debtors 5 859,527 834,423
Cash at bank and in hand 412 6,208
935,785 893,206
Creditors: Amounts Falling Due Within One Year 6 (134,357 ) (121,515 )
NET CURRENT ASSETS (LIABILITIES) 801,428 771,691
TOTAL ASSETS LESS CURRENT LIABILITIES 803,356 773,719
Creditors: Amounts Falling Due After More Than One Year 7 (3,334 ) (13,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (366 ) -
NET ASSETS 799,656 760,386
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 798,656 759,386
SHAREHOLDERS' FUNDS 799,656 760,386
Page 1
Page 2
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mr P Bhatia
Director
22/10/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
H.J. Bowler & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00506700 . The registered office is Bowler House, Harvey Road, Basildon, Essex, SS13 1DD.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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% reducing balance
Fixtures & Fittings 25% reducing balance
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.
...CONTINUED
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2.5. Taxation - continued
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.
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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 421,284 998 422,282
Additions - 542 542
As at 31 March 2025 421,284 1,540 422,824
Depreciation
As at 1 April 2024 419,289 965 420,254
Provided during the period 498 144 642
As at 31 March 2025 419,787 1,109 420,896
Net Book Value
As at 31 March 2025 1,497 431 1,928
As at 1 April 2024 1,995 33 2,028
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 428,605 352,372
Other debtors 430,922 482,051
859,527 834,423
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 50,430 43,394
Bank loans and overdrafts 14,569 10,000
Corporation tax 9,321 11,750
Other taxes and social security 627 474
Other creditors 16,128 185
Accrued expenses 25,922 32,641
Directors' loan accounts 17,360 23,071
134,357 121,515
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,334 13,333
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases is as follows:
2025 2024
£ £
Not later than one year 47,300 47,300
Later than one year and not later than five years 110,367 11,825
157,667 59,125
The lease payments above relate to a property lease expring in July 2028.
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10. Related Party Transactions
One of the company's directors maintains a loan account with the company, which is interest-free and repayable on demand. As at 31st March 2025, the balance due to the director was £17,360 (2024: £23,071).
The  company maintains a loan account with an overseas company, over which two of the company's directors have signifgicant influence. As at 31st March 2025, the amount due by the overseas company in respect of the loan, which is interest-free and repayable on demand, was £403,986 (2024: £456,989).
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