Bone and Bowler Ltd


Directors	Mr D Bone
	Mr W Bowler
	Mr M Cruse


Registered Address	10 Western Road
	Romford
	RM1 3JT


Registered Number	09384491 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,644		6,485
			5,644		6,485
Current assets
Debtors	4	351,745		228,485
Cash at bank and on hand		79,169		133,702
		430,914		362,187
Creditors amounts falling due within one year	5	(156,393)		(130,149)
Net current assets (liabilities)			274,521		232,038
Total assets less current liabilities			280,165		238,523
Creditors amounts falling due after one year	6		(124,138)		(85,168)
Provisions for liabilities	7		(1,411)		(1,621)
Net assets			154,616		151,734
Capital and reserves
Called up share capital			6		6
Profit and loss account			154,610		151,728
Shareholders' funds			154,616		151,734

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 October 2025, and are signed on its behalf by:

Mr M Cruse
Director
Registered Company No. 09384491

Bone and Bowler Ltd

Notes to the Financial Statements
for the year ended 31 January 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.

	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.

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.

	Operating leases
	Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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:


		Reducing balance (%)
	Fixtures and fittings	20
	Vehicles	20

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	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.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		7

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 24	10,000	9,571	19,571
Additions	-	570	570
At 31 January 25	10,000	10,141	20,141
Depreciation and impairment
At 01 February 24	8,427	4,659	13,086
Charge for year	315	1,096	1,411
At 31 January 25	8,742	5,755	14,497
Net book value
At 31 January 25	1,258	4,386	5,644
At 31 January 24	1,573	4,912	6,485

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	152,704	23,278
Other debtors	14,434	14,511
Prepayments and accrued income	184,607	190,696
Total	351,745	228,485

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,895	28,760
Bank borrowings and overdrafts	58,716	29,081
Taxation and social security	56,263	54,543
Other creditors	15,619	13,864
Accrued liabilities and deferred income	3,900	3,901
Total	156,393	130,149

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	124,138	85,168
Total	124,138	85,168


	Barclays Security Trustee Limited holds fixed and floating charges covering all money and liabilities owed to them dated 24 March 2021.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,411	1,621
Total	1,411	1,621

8.	Other commitments
	At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows: 2025 - £31,912 (2024 - £13,217).

9.	Directors advances, credits and guarantees
	At the year end the company owed the directors £14,417 (2024 - two directors owed the company £6,149 and the third director was owed by the company £4,850).

10.	Related party transactions
	Included within other debtors is £12,000 (2024 - £0) for an interest free loan which is due from a company of which the directors and shareholders of this company are also the directors and shareholders.