Registration number: 15852219

J Bowler Engineering Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

J Bowler Engineering Ltd

(Registration number: 15852219)
Balance Sheet as at 31 July 2025

	Note	2025 £
Fixed assets
Tangible assets	4	7,687
Creditors: Amounts falling due within one year	5	(4,221)
Total assets less current liabilities		3,466
Provisions for liabilities		(1,460)
Net assets		2,006
Capital and reserves
Called up share capital		1
Retained earnings		2,005
Shareholders' funds		2,006

For the financial period ending 31 July 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.

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 20 April 2026
 

......................................... Mr J C Bowler Director

J Bowler Engineering Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 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:
16 Tennyson Avenue
Crewe
CW1 5JR
England

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 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 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.

Tax

The tax expense for the period comprises current tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

J Bowler Engineering Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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:

Asset class	Depreciation method and rate
Plant and Machinery	4 years straight line
Computer Equipment	3 years straight line

3	Staff numbers

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

J Bowler Engineering Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
Additions	250	10,000	10,250
At 31 July 2025	250	10,000	10,250
Depreciation
Charge for the period	63	2,500	2,563
At 31 July 2025	63	2,500	2,563
Carrying amount
At 31 July 2025	187	7,500	7,687

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	3,115
Accruals and deferred income	1,020
Other creditors	86
	4,221