Bowles Hotel Group Ltd 14643691 false 2024-02-29 2025-02-28 2025-02-28 The principal activity of the company is Hotels and similar accommodation Digita Accounts Production Advanced 6.30.9574.0 true 14643691 2024-02-29 2025-02-28 14643691 2025-02-28 14643691 core:CurrentFinancialInstruments 2025-02-28 14643691 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 14643691 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 14643691 core:FurnitureFittings 2025-02-28 14643691 core:MotorVehicles 2025-02-28 14643691 core:OfficeEquipment 2025-02-28 14643691 core:PlantMachinery 2025-02-28 14643691 bus:SmallEntities 2024-02-29 2025-02-28 14643691 bus:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 14643691 bus:FilletedAccounts 2024-02-29 2025-02-28 14643691 bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 14643691 bus:RegisteredOffice 2024-02-29 2025-02-28 14643691 bus:Director1 2024-02-29 2025-02-28 14643691 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 14643691 bus:Agent1 2024-02-29 2025-02-28 14643691 core:FurnitureFittings 2024-02-29 2025-02-28 14643691 core:MotorVehicles 2024-02-29 2025-02-28 14643691 core:OfficeEquipment 2024-02-29 2025-02-28 14643691 core:PlantMachinery 2024-02-29 2025-02-28 14643691 countries:EnglandWales 2024-02-29 2025-02-28 14643691 2024-02-28 14643691 core:FurnitureFittings 2024-02-28 14643691 core:MotorVehicles 2024-02-28 14643691 core:OfficeEquipment 2024-02-28 14643691 core:PlantMachinery 2024-02-28 14643691 2023-02-06 2024-02-28 14643691 2024-02-28 14643691 core:CurrentFinancialInstruments 2024-02-28 14643691 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-28 14643691 core:Non-currentFinancialInstruments core:AfterOneYear 2024-02-28 14643691 core:FurnitureFittings 2024-02-28 14643691 core:MotorVehicles 2024-02-28 14643691 core:OfficeEquipment 2024-02-28 14643691 core:PlantMachinery 2024-02-28 iso4217:GBP xbrli:pure

Registration number: 14643691

Bowles Hotel Group Ltd
Unaudited Filleted Abridged Financial Statements
for the Period from 29 February 2024 to 28 February 2025

Bowles Hotel Group Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Bowles Hotel Group Ltd

Company Information

Director | Mr Jamey Willem Michael Bowles

Registered office | Your Workspace 6-8 West Dyke Road Redcar North Yorkshire TS10 1DZ

Accountants | Onyx Accountants Limited Chartered Management AccountantsOnyx House 12 Phoenix Business Park Avenue Close Birmingham West Midlands B7 4NU

Bowles Hotel Group Ltd

(Registration number: 14643691)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 21,439 | 28,726
Investment property |  | 700,000 | 700,000
|  | 721,439 | 728,726
Current assets |  |  |
Debtors |  | 28,637 | 24,364
Cash at bank and in hand |  | 18,813 | -
|  | 47,450 | 24,364
Creditors: Amounts falling due within one year |  | (527,096) | (488,672)
Net current liabilities |  | (479,646) | (464,308)
Total assets less current liabilities |  | 241,793 | 264,418
Creditors: Amounts falling due after more than one year |  | (5,566) | (10,354)
Net assets |  | 236,227 | 254,064
Capital and reserves |  |  |
Called up share capital |  | 1 | -
Revaluation reserve |  | 360,053 | 360,053
Retained earnings |  | (123,827) | (105,989)
Shareholders' funds |  | 236,227 | 254,064

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 August 2025

Bowles Hotel Group Ltd

(Registration number: 14643691)
Abridged Balance Sheet as at 28 February 2025

......................................... Mr Jamey Willem Michael Bowles Director

Bowles Hotel Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 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:
Your Workspace
6-8 West Dyke Road
Redcar
North Yorkshire
TS10 1DZ
England

These financial statements were authorised for issue by the director on 22 August 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 abridged 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 abridged 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.

Tangible assets

Tangible assets are stated in the balance sheet 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:

Bowles Hotel Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Bowles Hotel Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 29 February 2024 | 15,237 | 4,261 | 625 | 15,888
At 28 February 2025 | 15,237 | 4,261 | 625 | 15,888
Depreciation
At 29 February 2024 | 3,047 | 852 | 208 | 3,178
Charge for the period | 3,048 | 853 | 209 | 3,177
At 28 February 2025 | 6,095 | 1,705 | 417 | 6,355
Carrying amount
At 28 February 2025 | 9,142 | 2,556 | 208 | 9,533
At 28 February 2024 | 12,190 | 3,409 | 417 | 12,710

| Total £
Cost or valuation
At 29 February 2024 | 36,011
At 28 February 2025 | 36,011
Depreciation
At 29 February 2024 | 7,285
Charge for the period | 7,287
At 28 February 2025 | 14,572
Carrying amount
At 28 February 2025 | 21,439
At 28 February 2024 | 28,726

Investment properties

| 2025 £
At 29 February | 700,000

There has been no valuation of investment property by an independent valuer.