REGISTERED NUMBER: 01019209 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

21 Bowling Green Street Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Fall

Mrs J S Roe

REGISTERED OFFICE:

25 Bowling Green Street

Leicester

LE1 6AS

REGISTERED NUMBER:

01019209 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

66,895

73,998

CURRENT ASSETS

Stocks

12,463

9,634

Debtors

5

19,703

18,213

Cash at bank and in hand

50,986

42,951

83,152

70,798

CREDITORS

Amounts falling due within one year

6

70,841

66,665

NET CURRENT ASSETS

12,311

4,133

TOTAL ASSETS LESS CURRENT LIABILITIES

79,206

78,131

CREDITORS

Amounts falling due after more than one year

7

-

(709

)

PROVISIONS FOR LIABILITIES

(41

)

(55

)

NET ASSETS

79,165

77,367

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Retained earnings

77,165

75,367

SHAREHOLDERS' FUNDS

79,165

77,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 27 April 2026 and were signed on its behalf by:

Mrs A Fall - Director

1.	STATUTORY INFORMATION

21 Bowling Green Street 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.

Turnover

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

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 etc

-

25% on cost

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 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.

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 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

140,399

204,401

344,800

Additions

-

275

275

At 28 February 2026

140,399

204,676

345,075

DEPRECIATION

At 1 March 2025

66,690

204,112

270,802

Charge for year

7,020

358

7,378

At 28 February 2026

73,710

204,470

278,180

NET BOOK VALUE

At 28 February 2026

66,689

206

66,895

At 28 February 2025

73,709

289

73,998

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

8,181

7,141

Prepayments

11,522

11,072

19,703

18,213

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

694

2,031

Trade creditors

13,392

11,683

Tax

6,430

6,221

Social security and other taxes

3,792

2,878

VAT

21,255

19,771

Other creditors

1,231

1,935

Directors' current accounts

5,342

3,739

Accrued expenses

18,705

18,407

70,841

66,665

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans - 1-2 years

-

709

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1,600

Ordinary A

£1.00

1,600

2,000

200

Ordinary B

£1.00

200

-

200

Ordinary C

£1.00

200

-

2,000

2,000

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £17,500 (2025 - £14,000) were paid to the directors .