2024-06-01 2025-05-31 2025-05-31 false 12027293 BOWSER PROPERTY LTD 2026-02-11 false iso4217:GBP xbrli:pure 12027293 2024-05-31 12027293 2025-05-31 12027293 2024-06-01 2025-05-31 12027293 2023-05-31 12027293 2024-05-31 12027293 2023-06-01 2024-05-31 12027293 bus:SmallEntities 2024-06-01 2025-05-31 12027293 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12027293 bus:FullAccounts 2024-06-01 2025-05-31 12027293 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12027293 core:WithinOneYear 2025-05-31 12027293 core:AfterOneYear 2025-05-31 12027293 core:WithinOneYear 2024-05-31 12027293 core:AfterOneYear 2024-05-31 12027293 core:ShareCapital 2025-05-31 12027293 core:SharePremium 2025-05-31 12027293 core:RevaluationReserve 2025-05-31 12027293 core:OtherReservesSubtotal 2025-05-31 12027293 core:RetainedEarningsAccumulatedLosses 2025-05-31 12027293 core:ShareCapital 2024-05-31 12027293 core:SharePremium 2024-05-31 12027293 core:RevaluationReserve 2024-05-31 12027293 core:OtherReservesSubtotal 2024-05-31 12027293 core:RetainedEarningsAccumulatedLosses 2024-05-31 12027293 core:LandBuildings 2025-05-31 12027293 core:PlantMachinery 2025-05-31 12027293 core:Vehicles 2025-05-31 12027293 core:FurnitureFittings 2025-05-31 12027293 core:OfficeEquipment 2025-05-31 12027293 core:NetGoodwill 2025-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 12027293 core:ListedExchangeTraded 2025-05-31 12027293 core:UnlistedNon-exchangeTraded 2025-05-31 12027293 core:LandBuildings 2024-05-31 12027293 core:PlantMachinery 2024-05-31 12027293 core:Vehicles 2024-05-31 12027293 core:FurnitureFittings 2024-05-31 12027293 core:OfficeEquipment 2024-05-31 12027293 core:NetGoodwill 2024-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 12027293 core:ListedExchangeTraded 2024-05-31 12027293 core:UnlistedNon-exchangeTraded 2024-05-31 12027293 core:LandBuildings 2024-06-01 2025-05-31 12027293 core:PlantMachinery 2024-06-01 2025-05-31 12027293 core:Vehicles 2024-06-01 2025-05-31 12027293 core:FurnitureFittings 2024-06-01 2025-05-31 12027293 core:OfficeEquipment 2024-06-01 2025-05-31 12027293 core:NetGoodwill 2024-06-01 2025-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 12027293 core:ListedExchangeTraded 2024-06-01 2025-05-31 12027293 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 12027293 core:MoreThanFiveYears 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments 2025-05-31 12027293 core:Non-currentFinancialInstruments 2024-05-31 12027293 dpl:CostSales 2024-06-01 2025-05-31 12027293 dpl:DistributionCosts 2024-06-01 2025-05-31 12027293 core:LandBuildings 2024-06-01 2025-05-31 12027293 core:PlantMachinery 2024-06-01 2025-05-31 12027293 core:Vehicles 2024-06-01 2025-05-31 12027293 core:FurnitureFittings 2024-06-01 2025-05-31 12027293 core:OfficeEquipment 2024-06-01 2025-05-31 12027293 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 12027293 core:NetGoodwill 2024-06-01 2025-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 12027293 dpl:GroupUndertakings 2024-06-01 2025-05-31 12027293 dpl:ParticipatingInterests 2024-06-01 2025-05-31 12027293 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 12027293 core:ListedExchangeTraded 2024-06-01 2025-05-31 12027293 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 12027293 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 12027293 dpl:CostSales 2023-06-01 2024-05-31 12027293 dpl:DistributionCosts 2023-06-01 2024-05-31 12027293 core:LandBuildings 2023-06-01 2024-05-31 12027293 core:PlantMachinery 2023-06-01 2024-05-31 12027293 core:Vehicles 2023-06-01 2024-05-31 12027293 core:FurnitureFittings 2023-06-01 2024-05-31 12027293 core:OfficeEquipment 2023-06-01 2024-05-31 12027293 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 12027293 core:NetGoodwill 2023-06-01 2024-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 12027293 dpl:GroupUndertakings 2023-06-01 2024-05-31 12027293 dpl:ParticipatingInterests 2023-06-01 2024-05-31 12027293 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 12027293 core:ListedExchangeTraded 2023-06-01 2024-05-31 12027293 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 12027293 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 12027293 core:NetGoodwill 2025-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 12027293 core:LandBuildings 2025-05-31 12027293 core:PlantMachinery 2025-05-31 12027293 core:Vehicles 2025-05-31 12027293 core:FurnitureFittings 2025-05-31 12027293 core:OfficeEquipment 2025-05-31 12027293 core:AfterOneYear 2025-05-31 12027293 core:WithinOneYear 2025-05-31 12027293 core:ListedExchangeTraded 2025-05-31 12027293 core:UnlistedNon-exchangeTraded 2025-05-31 12027293 core:ShareCapital 2025-05-31 12027293 core:SharePremium 2025-05-31 12027293 core:RevaluationReserve 2025-05-31 12027293 core:OtherReservesSubtotal 2025-05-31 12027293 core:RetainedEarningsAccumulatedLosses 2025-05-31 12027293 core:NetGoodwill 2024-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 12027293 core:LandBuildings 2024-05-31 12027293 core:PlantMachinery 2024-05-31 12027293 core:Vehicles 2024-05-31 12027293 core:FurnitureFittings 2024-05-31 12027293 core:OfficeEquipment 2024-05-31 12027293 core:AfterOneYear 2024-05-31 12027293 core:WithinOneYear 2024-05-31 12027293 core:ListedExchangeTraded 2024-05-31 12027293 core:UnlistedNon-exchangeTraded 2024-05-31 12027293 core:ShareCapital 2024-05-31 12027293 core:SharePremium 2024-05-31 12027293 core:RevaluationReserve 2024-05-31 12027293 core:OtherReservesSubtotal 2024-05-31 12027293 core:RetainedEarningsAccumulatedLosses 2024-05-31 12027293 core:NetGoodwill 2023-05-31 12027293 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 12027293 core:LandBuildings 2023-05-31 12027293 core:PlantMachinery 2023-05-31 12027293 core:Vehicles 2023-05-31 12027293 core:FurnitureFittings 2023-05-31 12027293 core:OfficeEquipment 2023-05-31 12027293 core:AfterOneYear 2023-05-31 12027293 core:WithinOneYear 2023-05-31 12027293 core:ListedExchangeTraded 2023-05-31 12027293 core:UnlistedNon-exchangeTraded 2023-05-31 12027293 core:ShareCapital 2023-05-31 12027293 core:SharePremium 2023-05-31 12027293 core:RevaluationReserve 2023-05-31 12027293 core:OtherReservesSubtotal 2023-05-31 12027293 core:RetainedEarningsAccumulatedLosses 2023-05-31 12027293 core:AfterOneYear 2024-06-01 2025-05-31 12027293 core:WithinOneYear 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 12027293 core:Non-currentFinancialInstruments core:CostValuation 2025-05-31 12027293 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 12027293 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 12027293 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 12027293 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 12027293 bus:Director1 2024-06-01 2025-05-31

BOWSER PROPERTY LTD

Registered Number
12027293
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

BOWSER PROPERTY LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | BOWSER, David Roger

Registered Address | 28 Uplands Road
| Flixton
| Manchester
| M41 6PU

Registered Number | 12027293 (England and Wales)

BOWSER PROPERTY LTD
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 623,216 |  |  |  | 720,026
|  |  |  | 623,216 |  |  |  | 720,026
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 5,449 |  |  |  | 819 |  |
Cash at bank and on hand |  | 39,223 |  |  |  | 2,497 |  |
|  | 44,672 |  |  |  | 3,316 |  |
Creditors amounts falling due within one year | 5 | (151,475) |  |  |  | (148,834) |  |
Net current assets (liabilities) |  |  |  | (106,803) |  |  |  | (145,518)
Total assets less current liabilities |  |  |  | 516,413 |  |  |  | 574,508
Creditors amounts falling due after one year | 6 |  |  | (499,200) |  |  |  | (567,241)
Provisions for liabilities | 7 |  |  | (9,714) |  |  |  | (9,714)
Net assets |  |  |  | 7,499 |  |  |  | (2,447)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 41,412 |  |  |  | 41,412
Profit and loss account |  |  |  | (34,013) |  |  |  | (43,959)
Shareholders' funds |  |  |  | 7,499 |  |  |  | (2,447)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 February 2026, and are signed on its behalf by:
BOWSER, David Roger Director Registered Company No. 12027293

BOWSER PROPERTY LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment properties are revalued based on market value using the most recent valuations from their mortgage provider, bank or directors.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Investment property
--- | ---
| Investment properties revalued based on most recent valuations from third parties

|  | £
| Fair value at 01 June 24 | 720,026
| Disposals | (96,810)
| At 31 May 25 | 623,216

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 4,887 |  | 819
| Prepayments and accrued income | 562 |  | -
| Total | 5,449 |  | 819

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 172 |  | -
| Other creditors | 149,683 |  | 147,334
| Accrued liabilities and deferred income | 1,620 |  | 1,500
| Total | 151,475 |  | 148,834

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 499,200 |  | 567,241
| Total | 499,200 |  | 567,241

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 9,714 |  | 9,714
| Total | 9,714 |  | 9,714