2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 5,434 4,813 239 5,052 382 621 xbrli:pure xbrli:shares iso4217:GBP 10250750 2024-07-01 2025-06-30 10250750 2025-06-30 10250750 2024-06-30 10250750 2023-07-01 2024-06-30 10250750 2024-06-30 10250750 2023-06-30 10250750 core:PlantMachinery 2024-07-01 2025-06-30 10250750 bus:Director1 2024-07-01 2025-06-30 10250750 core:PlantMachinery 2024-06-30 10250750 core:PlantMachinery 2025-06-30 10250750 core:WithinOneYear 2025-06-30 10250750 core:WithinOneYear 2024-06-30 10250750 core:ShareCapital 2025-06-30 10250750 core:ShareCapital 2024-06-30 10250750 core:RetainedEarningsAccumulatedLosses 2025-06-30 10250750 core:RetainedEarningsAccumulatedLosses 2024-06-30 10250750 core:PlantMachinery 2024-06-30 10250750 bus:SmallEntities 2024-07-01 2025-06-30 10250750 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10250750 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10250750 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10250750 bus:FullAccounts 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 10250750

Bowerman Homes Limited

Filleted Unaudited Financial Statements

30 June 2025

Bowerman Homes Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 382 | 621

Current assets

Stocks | 437,866 |  | 271,868
Debtors | 6 | 898 |  | 6,802
Cash at bank and in hand | 6,918 |  | 21,779
| --------- |  | ---------
| 445,682 |  | 300,449

Creditors: amounts falling due within one year | 7 | 253,685 |  | 3,325
| --------- |  | ---------
Net current assets |  | 191,997 | 297,124
|  | --------- | ---------
Total assets less current liabilities |  | 192,379 | 297,745
|  | --------- | ---------
Net assets |  | 192,379 | 297,745
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 192,279 | 297,645
|  | --------- | ---------
Shareholders funds |  | 192,379 | 297,745
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bowerman Homes Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Mr H Newman
Director

Company registration number: 10250750

Bowerman Homes Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: Nil).
5. Tangible assets

| Plant and machinery
| £
Cost |
At 1 July 2024 and 30 June 2025 | 5,434
| -------
Depreciation |
At 1 July 2024 | 4,813
Charge for the year | 239
| -------
At 30 June 2025 | 5,052
| -------
Carrying amount |
At 30 June 2025 | 382
| -------
At 30 June 2024 | 621
| -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 898 | 6,802
| ---- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 253,685 | 3,325
| --------- | -------

8. Directors' advances, credits and guarantees
The amounts owed to the directors as at 30th June 2025 amounted to £175,360 (2024 - £nil). The directors loans are interest free and repayable on demand.