Company registration number 01851192 (England and Wales)
BOWKER SADLER PARTNERSHIP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BOWKER SADLER PARTNERSHIP LIMITED
CONTENTS
Page
Company Information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
BOWKER SADLER PARTNERSHIP LIMITED
COMPANY INFORMATION
- 1 -
Directors
A Sadler
P Jeffrey
C Leith
D Labella
(Appointed 24 June 2025)
Secretary
A Sadler
Company number
01851192
Registered office
Hatherlow House
Hatherlow
Romiley
Stockport
Cheshire
SK6 3DY
Accountants
Xeinadin
Riverside House
Kings Reach Business Park
Yew Street
Stockport
SK4 2HD
BOWKER SADLER PARTNERSHIP LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
49,540
49,264
Current assets
Stocks
6
43,825
13,575
Debtors
7
351,379
507,971
Cash at bank and in hand
227,124
233,948
622,328
755,494
Creditors: amounts falling due within one year
9
(295,464)
(438,312)
Net current assets
326,864
317,182
Total assets less current liabilities
376,404
366,446
Creditors: amounts falling due after more than one year
10
(1,370)
(11,321)
Provisions for liabilities
(9,205)
(9,106)
Net assets
365,829
346,019
Capital and reserves
Called up share capital
12
100
100
Profit and loss reserves
365,729
345,919
Total equity
365,829
346,019
BOWKER SADLER PARTNERSHIP LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 December 2025 and are signed on its behalf by:
A Sadler
Director
Company registration number 01851192 (England and Wales)
BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Bowker Sadler Partnership Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hatherlow House, Hatherlow, Romiley, Stockport, Cheshire, SK6 3DY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The financial statements have been prepared on a going concern basis.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and furniture
15% reducing balance
Office Equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Depreciation of owned tangible fixed assets
7,380
7,572
BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
27
5
Tangible fixed assets
Fixtures and furniture
Office Equipment
Total
£
£
£
Cost
At 1 April 2024
3,725
451,727
455,452
Additions
951
6,705
7,656
At 31 March 2025
4,676
458,432
463,108
Depreciation and impairment
At 1 April 2024
1,159
405,029
406,188
Depreciation charged in the year
555
6,825
7,380
At 31 March 2025
1,714
411,854
413,568
Carrying amount
At 31 March 2025
2,962
46,578
49,540
At 31 March 2024
2,566
46,698
49,264
6
Stocks
2025
2024
£
£
Stocks
43,825
13,575
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
260,306
429,287
Other debtors
91,073
78,684
351,379
507,971
BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
8
Pension and other scheme

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted of £59,661 (202 4; £55,665).

Contribution totalling £5,130 (202 4; £4,374) were payable to the scheme at the end of the year and are included in creditors.

9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,848
11,098
Trade creditors
74,975
85,114
Amounts owed to group undertakings
120,900
103,400
Taxation and social security
57,422
72,169
Other creditors
31,319
166,531
295,464
438,312
10
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,370
11,321
11
Loans and overdrafts
2025
2024
£
£
Bank loans
12,218
22,419
Payable within one year
10,848
11,098
Payable after one year
1,370
11,321

Personal guarantee's have been provided as security against the bank overdraft facility.

12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
13
Operating lease commitments
BOWKER SADLER PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13
Operating lease commitments
(Continued)
- 9 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
159,140
46,760

The amount of non-cancellable operating lease payments recognised as an expense during the year was £44,039 (202 4; £42,496).

14
Related party transactions

Summary of transactions with parent

Bower Sadler Architecture Holdings Limited is the ultimate parent company.

The directors of Bowker Sadler Partnership Limited are also directors of Bowker Sadler Architecture Holdings Limited.

During the year Bowker Sadler Architecture Holdings Limited charged the company a management fee of £365,000 (202 4: £310,000). At the balance sheet date the amount due to Bowker Sadler Architecture Limited was £120,900 (202 4 : £103,400). This amount is interest free and repayable on demand.

Summary of transactions with other related parties

Pickford Development Limited.

Mr A Sadler is a director in Pickford Developments Limited and Bowker Sadler Partnership Limited.

During the year the company paid rent on commercial basis of £35,000 (202 4: £35,000) to Pickford Development Limited.

15
Control
The company is controlled by Bowker Sadler Architecture Holdings Limited which is regarded by the directors as being the company's ultimate parent company.
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