REGISTERED NUMBER: 05545182 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

BOWER DEVELOPMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M Bower

Mrs K H Bower

SECRETARY:

Mrs K H Bower

REGISTERED OFFICE:

Crosby Orchard

Ackenthwaite

Milnthorpe

Cumbria

LA7 7DQ

REGISTERED NUMBER:

05545182 (England and Wales)

ACCOUNTANTS:

Fairhurst Accountants Ltd

Chartered Accountants

Douglas Bank House

Wigan Lane

Wigan

Lancashire

WN1 2TB

BANKERS:

Natwest Bank Plc

5th Floor

1 Spinningfields Square

Deansgate

Manchester

M3 3AP

CURRENT ASSETS

Debtors

4

33

3

Cash at bank and in hand

274,095

369,650

274,128

369,653

CREDITORS

Amounts falling due within one year

5

2,210

1,415

NET CURRENT ASSETS

271,918

368,238

TOTAL ASSETS LESS CURRENT LIABILITIES

271,918

368,238

CAPITAL AND RESERVES

Called up share capital

6

10,001

10,001

Share premium

7

129,624

129,624

Retained earnings

7

132,293

228,613

SHAREHOLDERS' FUNDS

271,918

368,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

M Bower - Director

1.	STATUTORY INFORMATION

Bower Developments Limited 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.

Financial instruments

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

33

3

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

35

-

Taxation and social security

825

196

Other creditors

1,350

1,219

2,210

1,415

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

9,001

Ordinary A Shares

£1

9,001

9,001

1,000

Ordinary C Shares

£1

1,000

1,000

10,001

10,001

The 'A' and 'C' shares carry equal rights to vote but have varying entitlement to dividends.

7.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 June 2024

228,613

129,624

358,237

Profit for the year

2,680

-

2,680

Dividends

(99,000

)

-

(99,000

)

At 31 May 2025

132,293

129,624

261,917

Share premium relates to the difference between the par value of shares issued and the issue price.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £90,000 (2024 - £68,000) were paid to the directors .