Company Registration No. 12373964 (England and Wales)
Bowen Dental Engineering Ltd
Unaudited accounts
for the year ended 31 December 2025
Bowen Dental Engineering Ltd
Unaudited accounts
Contents
Bowen Dental Engineering Ltd
Company Information
for the year ended 31 December 2025
Directors
Anthony Bowen
Deborah Bowen
Company Number
12373964 (England and Wales)
Registered Office
71 Caernarvon Way
Cardiff
CF3 1RW
Accountants
Nathan Evans Limited
16 Cambrian Way
Marshfield
Cardiff
CF3 2WB
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bowen Dental Engineering Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Bowen Dental Engineering Ltd for the year ended
31 December 2025 as set out on pages
5 -
7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Nathan Evans Limited
Chartered Accountants
16 Cambrian Way
Marshfield
Cardiff
CF3 2WB
22 April 2026
Bowen Dental Engineering Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
30,163
10,671
Inventories
133,538
97,368
Cash at bank and in hand
110,638
69,642
Creditors: amounts falling due within one year
(44,184)
(55,159)
Net current assets
248,415
173,038
Total assets less current liabilities
278,578
183,709
Creditors: amounts falling due after more than one year
(16,518)
-
Net assets
262,060
183,709
Called up share capital
10
10
Profit and loss account
262,050
183,699
Shareholders' funds
262,060
183,709
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by
Anthony Bowen
Director
Company Registration No. 12373964
Bowen Dental Engineering Ltd
Notes to the Accounts
for the year ended 31 December 2025
Bowen Dental Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 12373964. The registered office is 71 Caernarvon Way, Cardiff, CF3 1RW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4% / 20% straight line
Motor vehicles
20% straight line
Fixtures & fittings
50% straight line
Computer equipment
50% straight line
Bowen Dental Engineering Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
10,825
-
194
2,214
13,233
Additions
825
22,725
1,033
837
25,420
At 31 December 2025
11,650
22,725
1,227
3,051
38,653
At 1 January 2025
1,410
-
90
1,062
2,562
Charge for the year
1,026
3,536
573
793
5,928
At 31 December 2025
2,436
3,536
663
1,855
8,490
At 31 December 2025
9,214
19,189
564
1,196
30,163
At 31 December 2024
9,415
-
104
1,152
10,671
Amounts falling due within one year
Trade debtors
45,723
56,687
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
1,017
-
Taxes and social security
40,176
43,830
Loans from directors
1,099
236
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
16,518
-
The company was under the joint control of Mr A Bowen and Mrs D Bowen from 1 September 2024. The company was under the control of Mr A Bowen prior to this date. Mr A Bowen and Mrs D Bowen each own 50% of the ordinary share capital. Mr A Bowen received dividends of £5,000 during the year (2024: £43,670). Mrs D Bowen received dividends of £5,000 during the year (2024: £31,045).
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).