REGISTERED NUMBER: 03375388 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Bowling Hill Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P M Chenhall

Mr J M Chenhall

SECRETARY:

Mrs P M Chenhall

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

03375388 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

539

679

Investment property

5

1,120,000

1,120,000

1,120,539

1,120,679

CURRENT ASSETS

Debtors

6

2,926

1,651

Cash at bank

48,002

21,968

50,928

23,619

CREDITORS

Amounts falling due within one year

7

168,979

174,843

NET CURRENT LIABILITIES

(118,051

)

(151,224

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,002,488

969,455

PROVISIONS FOR LIABILITIES

97,969

98,037

NET ASSETS

904,519

871,418

CAPITAL AND RESERVES

Called up share capital

8

101,000

101,000

Fair value reserve

9

414,186

414,186

Retained earnings

9

389,333

356,232

SHAREHOLDERS' FUNDS

904,519

871,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th April 2026 and were signed on its behalf by:

Mrs P M Chenhall - Director

Mr J M Chenhall - Director

1.	STATUTORY INFORMATION

Bowling Hill Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st February 2025

3,132

568

3,700

Disposals

(225

)

-

(225

)

At 31st January 2026

2,907

568

3,475

DEPRECIATION

At 1st February 2025

2,510

511

3,021

Charge for year

94

14

108

Eliminated on disposal

(193

)

-

(193

)

At 31st January 2026

2,411

525

2,936

NET BOOK VALUE

At 31st January 2026

496

43

539

At 31st January 2025

622

57

679

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st February 2025

and 31st January 2026

1,120,000

NET BOOK VALUE

At 31st January 2026

1,120,000

At 31st January 2025

1,120,000

Included in fair value of investment property is freehold land of £ 53,813 (2025 - £ 53,813 ) which is not depreciated.

Fair value at 31st January 2026 is represented by:

£

Valuation in 2013

(12,275

)

Valuation in 2014

114,328

Valuation in 2015

65,000

Valuation in 2016

55,000

Valuation in 2017

20,000

Valuation in 2020

80,000

Valuation in 2022

40,000

Valuation in 2023

25,000

Valuation in 2025

125,000

Cost

607,947

1,120,000

If investment property had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

£

Cost

607,947

607,947

Investment properties were valued on an open market basis on 31st January 2026 by the directors of the company .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

2,500

1,200

Prepayments

426

451

2,926

1,651

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

120

10

Tax

8,070

6,739

Other creditors

2,500

1,200

Directors' current accounts

155,271

163,959

Deferred income

1,062

979

Accrued expenses

1,956

1,956

168,979

174,843

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100,002

Ordinary

£1

100,002

100,002

998

B Ordinary

£1

998

998

101,000

101,000

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st February 2025

356,232

414,186

770,418

Profit for the year

34,101

34,101

Dividends

(1,000

)

(1,000

)

At 31st January 2026

389,333

414,186

803,519