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REGISTERED NUMBER: 09866992 (England and Wales)

BOWER MAPSON HOMES LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2025

BOWER MAPSON HOMES LIMITED (REGISTERED NUMBER: 09866992) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| BOWER MAPSON HOMES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | Mrs P Mapson

| SECRETARY: | Mrs P Mapson

| REGISTERED OFFICE: | Willow House 7 The Avenue

| Stanton Fitzwarren

| SWINDON

| Wiltshire

| SN6 7SE

| REGISTERED NUMBER: | 09866992 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| BANKERS: | Barclays Bank Plc

| Leicester

| Leicestershire

| LE87 2BB

BOWER MAPSON HOMES LIMITED (REGISTERED NUMBER: 09866992) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 5,908 |  |

CURRENT ASSETS

Stocks | - |  | 67,430 |  |

Debtors | 5 | 35 |  | 1,427 |  |

Cash at bank | 6,630 |  | 2,314 |  |

6,665 |  | 71,171 |  |

CREDITORS

Amounts falling due within one year | 6 | 434,164 |  | 397,624 |  |

NET CURRENT LIABILITIES | (427,499 | ) | (326,453 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (427,499 | ) | (320,545 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Retained earnings | (427,501 | ) | (320,547 | ) |

SHAREHOLDERS' FUNDS | (427,499 | ) | (320,545 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th November 2025 and were signed by:

Mrs P Mapson - Director

BOWER MAPSON HOMES LIMITED (REGISTERED NUMBER: 09866992) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Bower Mapson Homes Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: 09866992

| Registered office: Willow House 7 The Avenue, Stanton Fitzwarren, Swindon, Wiltshire, SN6 7SE

| The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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.

| Going concern

| The company ceased trading on 31 March 2025 and for that reason the financial statements have not been prepared on a going concern basis.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

| - Work in progress is valued with reference to the directors estimate of the overall profit margin expected on each project.

| Turnover

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

| Tangible fixed assets

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

| Office equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value. Costs are made up of direct materials, direct labour and other direct costs. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| 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 statement of financial position date.

BOWER MAPSON HOMES LIMITED (REGISTERED NUMBER: 09866992) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 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 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.

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st April 2024 | 19,044 |  |

| Disposals | (19,044 | ) |

| At 31st March 2025 | - |  |

| DEPRECIATION

| At 1st April 2024 | 13,136 |  |

| Charge for year | 887 |  |

| Eliminated on disposal | (14,023 | ) |

| At 31st March 2025 | - |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | 5,908 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 35 |  | 1,427 |  |

BOWER MAPSON HOMES LIMITED (REGISTERED NUMBER: 09866992) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 145 |  | 6,381 |  |

| Amounts owed to participating interests | 200,999 |  | 185,999 |  |

| Other creditors | 233,020 |  | 205,244 |  |

434,164 |  | 397,624 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | RELATED PARTY DISCLOSURES

| As at 31 March 2024, Bower Mapson Homes Limited owed £185,999 to a company holding a participating interest in Bower Mapson Homes Limited. There have been two transactions totalling £15,000 made during the current year and the balance outstanding at the year end is £200,999. The loan is provided interest free with no fixed repayment terms.