Bowers Electrical Engineering Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09230702

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		398,473		390,690

			398,473		390,690
CURRENT ASSETS
Stocks	5	162,035		111,918
Debtors	6	426,518		285,963
Cash at bank and in hand		12,124		253

		600,677		398,134
Creditors: Amounts Falling Due Within One Year	7	(102,231 )		(386,659 )

NET CURRENT ASSETS (LIABILITIES)			498,446		11,475

TOTAL ASSETS LESS CURRENT LIABILITIES			896,919		402,165

Creditors: Amounts Falling Due After More Than One Year	8		(867,323 )		(400,305 )

NET ASSETS			29,596		1,860

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			29,496		1,760

SHAREHOLDERS' FUNDS			29,596		1,860

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Bowers Electrical Engineering Services Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Bowers

Director

27/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bowers Electrical Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09230702 . The registered office is Unit 1 Dallington Fields Business Park, Kings Heath Industrial Estate, Northampton, NN5 7QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 26)

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Bowers Electrical Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	176,270	320,615	71,044	52,567	620,496
Additions	10,265	16,380	29,512	4,882	61,039

As at 30 September 2025	186,535	336,995	100,556	57,449	681,535

Depreciation
As at 1 October 2024	53,765	125,770	25,704	24,567	229,806
Provided during the period	25,866	11,431	9,657	6,302	53,256

As at 30 September 2025	79,631	137,201	35,361	30,869	283,062

Net Book Value
As at 30 September 2025	106,904	199,794	65,195	26,580	398,473

As at 1 October 2024	122,505	194,845	45,340	28,000	390,690

5. Stocks

	2025	2024
	£	£
Finished goods	87,035	66,918
Work in progress	75,000	45,000

	162,035	111,918

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	366,076	222,831
Other debtors	60,442	63,132

	426,518	285,963

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	242,720
Trade creditors	10,604	74,830
Bank loans and overdrafts	8,572	53,175
Other creditors	(85,848)	2,592
Taxation and social security	168,903	13,342

	102,231	386,659

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Bowers Electrical Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	212,379	-
Bank loans	657,846	352,950
Other loans	(2,902 )	-
Other creditors	-	(18,810)
Taxation and social security	-	66,165

	867,323	400,305

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	242,720
Later than one year and not later than five years	212,379	-

	212,379	242,720

	212,379	242,720

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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