PTP Accounts Production v25.3.0.601 03953445 Board of Directors 29.1.24 28.1.25 28.1.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03953445 2024-01-28 03953445 2025-01-28 03953445 2024-01-29 2025-01-28 03953445 2023-01-28 03953445 2023-01-29 2024-01-28 03953445 2024-01-28 03953445 ns15:EnglandWales 2024-01-29 2025-01-28 03953445 ns14:PoundSterling 2024-01-29 2025-01-28 03953445 ns10:Director1 2024-01-29 2025-01-28 03953445 ns10:PrivateLimitedCompanyLtd 2024-01-29 2025-01-28 03953445 ns10:SmallEntities 2024-01-29 2025-01-28 03953445 ns10:AuditExemptWithAccountantsReport 2024-01-29 2025-01-28 03953445 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-29 2025-01-28 03953445 ns10:SmallCompaniesRegimeForAccounts 2024-01-29 2025-01-28 03953445 ns10:FullAccounts 2024-01-29 2025-01-28 03953445 ns10:Director2 2024-01-29 2025-01-28 03953445 ns10:CompanySecretary1 2024-01-29 2025-01-28 03953445 ns10:RegisteredOffice 2024-01-29 2025-01-28 03953445 ns5:CurrentFinancialInstruments 2025-01-28 03953445 ns5:CurrentFinancialInstruments 2024-01-28 03953445 ns5:Non-currentFinancialInstruments 2025-01-28 03953445 ns5:Non-currentFinancialInstruments 2024-01-28 03953445 ns5:ShareCapital 2025-01-28 03953445 ns5:ShareCapital 2024-01-28 03953445 ns5:RetainedEarningsAccumulatedLosses 2025-01-28 03953445 ns5:RetainedEarningsAccumulatedLosses 2024-01-28 03953445 ns5:LeaseholdImprovements 2024-01-28 03953445 ns5:PlantMachinery 2024-01-28 03953445 ns5:FurnitureFittings 2024-01-28 03953445 ns5:MotorVehicles 2024-01-28 03953445 ns5:LeaseholdImprovements 2024-01-29 2025-01-28 03953445 ns5:PlantMachinery 2024-01-29 2025-01-28 03953445 ns5:FurnitureFittings 2024-01-29 2025-01-28 03953445 ns5:MotorVehicles 2024-01-29 2025-01-28 03953445 ns5:LeaseholdImprovements 2025-01-28 03953445 ns5:PlantMachinery 2025-01-28 03953445 ns5:FurnitureFittings 2025-01-28 03953445 ns5:MotorVehicles 2025-01-28 03953445 ns5:LeaseholdImprovements 2024-01-28 03953445 ns5:PlantMachinery 2024-01-28 03953445 ns5:FurnitureFittings 2024-01-28 03953445 ns5:MotorVehicles 2024-01-28 03953445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-28 03953445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-28 03953445 ns5:CurrentFinancialInstruments 2024-01-29 2025-01-28 03953445 ns5:Non-currentFinancialInstruments 2024-01-29 2025-01-28 03953445 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-01-28 03953445 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-01-28 03953445 ns5:DeferredTaxation 2024-01-29 2025-01-28 03953445 ns5:DeferredTaxation 2025-01-28 03953445 ns10:Director1 1 2024-01-28 03953445 ns10:Director1 1 2023-01-28 03953445 ns10:Director1 1 2024-01-29 2025-01-28 03953445 ns10:Director1 1 2023-01-29 2024-01-28 03953445 ns10:Director1 1 2025-01-28 03953445 ns10:Director1 1 2024-01-28

REGISTERED NUMBER: 03953445 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 January 2025

for

Gj Bowmer (Waste Disposal) Ltd

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Contents of the Financial Statements

for the Year Ended 28 January 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 9 |

Gj Bowmer (Waste Disposal) Ltd

Company Information

for the Year Ended 28 January 2025

| DIRECTORS: | Mr Geoffrey John Bowmer

| Mr Gary Bowmer

| SECRETARY: | Mrs Sharon Penelope Bowmer

| REGISTERED OFFICE: | Fairview

| Magpie Lane

| Little Warley

| Brentwood

| Essex

| CM13 3DT

| REGISTERED NUMBER: | 03953445 (England and Wales)

| ACCOUNTANTS: | Elliot J Jenkins Associates Ltd

| 14 Butts Paddock

| Canewdon

| Essex

| SS4 3QT

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Balance Sheet

28 January 2025

| 28.1.25 | 28.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,336,556 |  | 1,310,663 |  |

CURRENT ASSETS

Stocks | 5 | 58,079 |  | 125,513 |  |

Debtors | 6 | 958,011 |  | 631,987 |  |

Cash and cash equivalents | 192,929 |  | 32,935 |  |

1,209,019 |  | 790,435 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,633,218 |  | 1,306,447 |  |

NET CURRENT LIABILITIES | (424,199 | ) | (516,012 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 912,357 |  | 794,651 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (389,442 | ) | (501,168 | ) |

PROVISIONS FOR LIABILITIES | 10 | (74,773 | ) | - |  |

NET ASSETS | 448,142 |  | 293,483 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Retained earnings | 443,142 |  | 288,483 |  |

SHAREHOLDERS' FUNDS | 448,142 |  | 293,483 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Balance Sheet - continued

28 January 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Mr Geoffrey John Bowmer - Director

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Notes to the Financial Statements

for the Year Ended 28 January 2025

1. | STATUTORY INFORMATION

| Gj Bowmer (Waste Disposal) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Revenue

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Compnay and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration recieved or recievable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised;

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| 1) the amount of revenue can be measured reliably;

| 2) it is probable, that the Company will recieve the consideration due under the contract;

| 3) the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| 4) the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold improvements - 2% straight line

| Plant and machinery - 20% reducing balance

| Fixtures and fitting - 15% reducing balance

| Motor vehicles - 10% straight line

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Notes to the Financial Statements - continued

for the Year Ended 28 January 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Compnay and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration recieved or recievable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised;

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| 1) the amount of revenue can be measured reliably;

| 2) it is probable, that the Company will recieve the consideration due under the contract;

| 3) the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| 4) the costs incurred and the costs to complete the contract can be measured reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 16 ) .

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Notes to the Financial Statements - continued

for the Year Ended 28 January 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 29 January 2024 | 16,016 |  | 713,433 |  | 41,933 |  | 2,502,173 |  | 3,273,555 |  |

| Additions | - |  | 72,945 |  | - |  | 166,828 |  | 239,773 |  |

| Disposals | - |  | - |  | - |  | (16,175 | ) | (16,175 | ) |

| At 28 January 2025 | 16,016 |  | 786,378 |  | 41,933 |  | 2,652,826 |  | 3,497,153 |  |

| DEPRECIATION

| At 29 January 2024 | 2,401 |  | 602,486 |  | 41,933 |  | 1,316,072 |  | 1,962,892 |  |

| Charge for year | 320 |  | 27,022 |  | - |  | 186,538 |  | 213,880 |  |

| Eliminated on disposal | - |  | - |  | - |  | (16,175 | ) | (16,175 | ) |

| At 28 January 2025 | 2,721 |  | 629,508 |  | 41,933 |  | 1,486,435 |  | 2,160,597 |  |

| NET BOOK VALUE

| At 28 January 2025 | 13,295 |  | 156,870 |  | - |  | 1,166,391 |  | 1,336,556 |  |

| At 28 January 2024 | 13,615 |  | 110,947 |  | - |  | 1,186,101 |  | 1,310,663 |  |

5. | STOCKS

| 28.1.25 |  | 28.1.24

£ | £ |

| Stocks | 58,079 |  | 125,513 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.1.25 |  | 28.1.24

£ | £ |

| Trade debtors | 944,698 |  | 628,987 |  |

| Other debtors | 13,313 |  | 3,000 |  |

958,011 |  | 631,987 |  |

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Notes to the Financial Statements - continued

for the Year Ended 28 January 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.1.25 |  | 28.1.24

£ | £ |

| Bank loans and overdrafts (see note 9) | 9,990 |  | 9,990 |  |

| Other loans (see note 9) | 668,574 |  | 448,278 |  |

| Trade creditors | 294,853 |  | 307,377 |  |

| Tax | - |  | 22,250 |  |

| Social security and other taxes | 219,809 |  | 99,345 |  |

| VAT | 118,827 |  | 56,521 |  |

| Other creditors | 120,616 |  | 138,828 |  |

| Accruals and deferred income | 3,250 |  | 35,292 |  |

| Hire purchase finance | 197,299 |  | 188,566 |  |

1,633,218 |  | 1,306,447 |  |

| The bank loans and overdraft are secured by debenture over the company's assets.

| The invoice discounting liability is secured on the trade debtors of the company.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.1.25 |  | 28.1.24

£ | £ |

| Bank loans (see note 9) | 3,921 |  | 14,055 |  |

| Hire purchase finance | 385,521 |  | 487,113 |  |

389,442 |  | 501,168 |  |

| The bank loans and overdraft are secured by debenture over the company's assets.

| The invoice discounting liability is secured on the trade debtors of the company.

9. | LOANS

| An analysis of the maturity of loans is given below:

| 28.1.25 |  | 28.1.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 9,990 |  | 9,990 |  |

| Invoice discounting liability | 668,574 |  | 448,278 |  |

678,564 |  | 458,268 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 3,921 |  | 14,055 |  |

Gj Bowmer (Waste Disposal) Ltd (Registered number: 03953445)

Notes to the Financial Statements - continued

for the Year Ended 28 January 2025

10. | PROVISIONS FOR LIABILITIES

| 28.1.25 |  | 28.1.24

£ | £ |

| Deferred tax | 74,773 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 74,773 |  |

| Balance at 28 January 2025 | 74,773 |  |

11. | PENSION COMMITMENTS

| The company operates a defined contribution scheme in respect of certain employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £6235 (2024 - £5324). Contributions totalling £408 (2024 - £618) were payable to the fund at the balance sheet date and included in other creditors.

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 January 2025 and 28 January 2024:

| 28.1.25 |  | 28.1.24

£ | £ |

| Mr Geoffrey John Bowmer

| Balance outstanding at start of year | 1,517 |  | 1,517 |  |

| Amounts repaid | (1,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 517 |  | 1,517 |  |

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr Geoffrey John Bowmer.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Gj Bowmer (Waste Disposal) Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gj Bowmer (Waste Disposal) Ltd for the year ended 28 January 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Gj Bowmer (Waste Disposal) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gj Bowmer (Waste Disposal) Ltd and state those matters that we have agreed to state to the Board of Directors of Gj Bowmer (Waste Disposal) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gj Bowmer (Waste Disposal) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gj Bowmer (Waste Disposal) Ltd. You consider that Gj Bowmer (Waste Disposal) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gj Bowmer (Waste Disposal) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Elliot J Jenkins Associates Ltd

14 Butts Paddock

Canewdon

Essex

SS4 3QT

3 November 2025