REGISTERED NUMBER: 07586623 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BOWER LANE TYRES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

I D Tutt

M Tutt

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

07586623 (England and Wales)

ACCOUNTANTS:

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

15,181

15,905

CURRENT ASSETS

Stocks

70,000

65,000

Debtors

5

324,046

244,183

Cash at bank

406,519

248,190

800,565

557,373

CREDITORS

Amounts falling due within one year

6

(483,515

)

(441,971

)

NET CURRENT ASSETS

317,050

115,402

TOTAL ASSETS LESS CURRENT LIABILITIES

332,231

131,307

CREDITORS

Amounts falling due after more than one year

7

-

(9,005

)

PROVISIONS FOR LIABILITIES

9

(3,155

)

(3,976

)

NET ASSETS

329,076

118,326

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

328,976

118,226

SHAREHOLDERS' FUNDS

329,076

118,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 24 April 2026 and were signed on its behalf by:

I D Tutt - Director

1.	STATUTORY INFORMATION

Bower Lane Tyres 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

39,098

-

-

39,098

Additions

-

2,930

1,028

3,958

At 31 July 2025

39,098

2,930

1,028

43,056

DEPRECIATION

At 1 August 2024

23,193

-

-

23,193

Charge for year

3,976

367

339

4,682

At 31 July 2025

27,169

367

339

27,875

NET BOOK VALUE

At 31 July 2025

11,929

2,563

689

15,181

At 31 July 2024

15,905

-

-

15,905

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

87,517

32,127

Amounts owed by group undertakings

220,358

207,163

Other debtors

16,171

4,893

324,046

244,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts (see note 8)

9,005

10,000

Trade creditors

283,260

318,379

Taxation and social security

166,633

97,009

Other creditors

24,617

16,583

483,515

441,971

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans (see note 8)

-

9,005

8.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due within one year or on demand:

Bank loans

9,005

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

9,005

9.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

3,155

3,976

Deferred

tax

£

Balance at 1 August 2024

3,976

Credit to Income Statement during year

(821

)

Balance at 31 July 2025

3,155

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

11.

RESERVES

Retained

earnings

£

At 1 August 2024

118,226

Profit for the year

236,750

Dividends

(26,000

)

At 31 July 2025

328,976

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

I D Tutt

Balance outstanding at start of year

(117

)

162

Amounts advanced

15,600

34,413

Amounts repaid

-

(34,692

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,483

(117

)

13.	RELATED PARTY DISCLOSURES

Maidstone Exhaust Centre Limited

A company under common control

31.7.25

31.7.24

£

£

Amount due from related party at the balance sheet date

32,968

29,948

Razzmarie Properties Limited

A company under common control

31.7.25

31.7.24

£

£

Amount due from related party at the balance sheet date

186,610

176,435

Tutt Enterprises Limited

A company under common control

31.7.25

31.7.24

£

£

Amount due from related party at the balance sheet date

780

780

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bower Lane Tyres Limited for the year ended 31 July 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bower Lane Tyres Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bower Lane Tyres Limited and state those matters that we have agreed to state to the Board of Directors of Bower Lane Tyres Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bower Lane Tyres Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bower Lane Tyres Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bower Lane Tyres Limited. You consider that Bower Lane Tyres Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bower Lane Tyres Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

24 April 2026