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Registered number: 13502360 BOWMOOR HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
BOWMOOR HOLDINGS LIMITED REGISTERED NUMBER: 13502360 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 55,838 |  | 89,229
Investment property | 5 |  | 4,092,857 |  | 4,387,845
|  |  | 4,148,695 |  | 4,477,074
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,013 |  | 13,631 |
Cash at bank and in hand |  | 655 |  | 31,852 |
|  | 3,668 |  | 45,483 |
Creditors: amounts falling due within one year | 7 | (4,223,999) |  | (4,505,071) |
Net current liabilities |  |  | (4,220,331) |  | (4,459,588)
Total assets less current liabilities |  |  | (71,636) |  | 17,486
Net (liabilities)/assets |  |  | (71,636) |  | 17,486
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (71,638) |  | 17,484
|  |  | (71,636) |  | 17,486
Page 1
BOWMOOR HOLDINGS LIMITED REGISTERED NUMBER: 13502360 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr R Diamond
Director
Date: 16 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
BOWMOOR HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The Company is a private company limited by share capital, incorporated in England & Wales. The address of its registered office is 124 Finchley Rd, London, NW3 5JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have considered the Company’s financial position, including expected future cash flows, and are satisfied that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
| 2.3 | Revenue
Revenue comprises rents receivable and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
BOWMOOR HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the director. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash and cash equivalents comprise cash on hand.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors and loans to and from related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
BOWMOOR HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 August 2024 | 173,028
| Additions | 1,318
| At 31 July 2025 | 174,346
| Depreciation |
| At 1 August 2024 | 83,799
| Charge for the year on owned assets | 34,709
| At 31 July 2025 | 118,508
| Net book value |
| At 31 July 2025 | 55,838
| At 31 July 2024 | 89,229
Page 5
BOWMOOR HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 4,387,845
| Additions | 31,234
| Amounts written off | (326,222)
| At 31 July 2025 | 4,092,857
The investment property was valued on an open market value for existing use basis at 31 July 2025 by the director of the Company. The open market value is considered to be equal to the purchase price plus improvements made to the property. There has been no valuation of investment property by an independent valuer.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 6,875
| Prepayments and accrued income | 3,013 | 6,756
|  | 3,013 | 13,631
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,823 | 2,259
| Amounts owed to related parties | 53,301 | 29,101
| Taxation and social security | 2,651 | 8,292
| Other creditors | 4,161,811 | 4,442,152
| Accruals and deferred income | 4,413 | 23,267
|  | 4,223,999 | 4,505,071
Page 6
BOWMOOR HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Related party transactions
| At the reporting date, £4,161,810 (2024 - £4,442,152) was owed to the directors by the Company. The loan is interest free and repayable on demand.
Page 7