Registration number: 02473578

Bowlander Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Bowlander Limited

(Registration number: 02473578)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	39,877	56,772
Current assets
Stocks	5	20,327	-
Debtors	6	242,440	275,112
Cash at bank and in hand		109,305	75,860
		372,072	350,972
Creditors: Amounts falling due within one year	7	(212,116)	(217,762)
Net current assets		159,956	133,210
Total assets less current liabilities		199,833	189,982
Provisions for liabilities		(9,969)	(14,193)
Net assets		189,864	175,789
Capital and reserves
Called up share capital		100	100
Retained earnings		189,764	175,689
Shareholders' funds		189,864	175,789

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

......................................... Carole Stephens Director

Bowlander Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Low House Farm Wharfe
Austwick
Lancaster
LA2 8DQ
England

These financial statements were authorised for issue by the Board on 22 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bowlander Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	33% reducing balance
Equipment	30% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Bowlander Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4	Tangible assets

	Equipment £	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	38,382	14,827	53,000	7,092	113,301
Additions	-	1,810	-	-	1,810
At 31 March 2025	38,382	16,637	53,000	7,092	115,111
Depreciation
At 1 April 2024	34,116	13,952	1,458	7,003	56,529
Charge for the year	1,280	403	17,009	13	18,705
At 31 March 2025	35,396	14,355	18,467	7,016	75,234
Carrying amount
At 31 March 2025	2,986	2,282	34,533	76	39,877
At 31 March 2024	4,266	875	51,543	88	56,772

5

Stocks

	2025 £	2024 £
Other inventories	20,327	-

6

Debtors

	Note	2025 £	2024 £
Trade debtors		238,552	271,255
Amounts owed by group undertakings and undertakings in which the company has a participating interest	8	-	1,706
Prepayments		3,888	2,151
		242,440	275,112

Bowlander Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		110,635	134,606
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	34,486	34,076
Taxation and social security		37,011	38,504
Accruals and deferred income		27,684	8,875
Other creditors		2,300	1,701
		212,116	217,762

8	Related party transactions

At 31 March 2025, £nil (2024: £1,706) was owed from Bowlander Ingredients Ltd, a company under common control.
At 31 March 2025, £30,347 (2024: £34,076) was owing to Bowlander Holdings Ltd, the parent company of Bowlander Ltd.
At 31 March 2025, £4,139 (2024: £nil) was owing to Bowlander Ingredients Ltd, a company under common control.