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Registered number: 04739041 BOW VILLAGE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
BOW VILLAGE LIMITED REGISTERED NUMBER: 04739041 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 28,344 |  | 35,310
Investment property | 5 |  | 24,112,127 |  | 23,251,608
|  |  | 24,140,471 |  | 23,286,918
Current assets |  |  |  |  |
Debtors | 6 | 333,186 |  | 413,714 |
Cash at bank and in hand | 7 | 107,375 |  | 235,413 |
|  | 440,561 |  | 649,127 |
Creditors: amounts falling due within one year | 8 | (2,306,176) |  | (2,283,728) |
Net current liabilities |  |  | (1,865,615) |  | (1,634,601)
Total assets less current liabilities |  |  | 22,274,856 |  | 21,652,317
Creditors: amounts falling due after more than one year | 9 |  | (7,952,307) |  | (7,281,311)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,399,964) |  | (1,399,964) |
|  |  | (1,399,964) |  | (1,399,964)
Net assets |  |  | 12,922,585 |  | 12,971,042
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,251,000 |  | 1,251,000
Revaluation reserve |  |  | 4,199,893 |  | 4,199,893
Profit and loss account |  |  | 7,471,692 |  | 7,520,149
|  |  | 12,922,585 |  | 12,971,042
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
BOW VILLAGE LIMITED REGISTERED NUMBER: 04739041 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 May 2026.
S Chima
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Bow Village Limited is a private company limited by shares, domiciled in England and Wales, Registration number 04739041. The registered office of business is Haslers Hawke House, Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL. The principal activity of the company is the management of real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.11 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 3 | 3
Page 6
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 11,673 | 88,941 | 100,614
| Additions | - | 2,742 | 2,742
| At 31 October 2025 | 11,673 | 91,683 | 103,356
| Depreciation |  |  |
| At 1 November 2024 | 3,681 | 61,623 | 65,304
| Charge for the year on owned assets | 1,998 | 7,709 | 9,707
| At 31 October 2025 | 5,679 | 69,332 | 75,011
| Net book value |  |  |
| At 31 October 2025 | 5,994 | 22,351 | 28,345
| At 31 October 2024 | 7,992 | 27,317 | 35,309
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 23,251,608
| Additions at cost | 860,519
| At 31 October 2025 | 24,112,127
The 2025 valuations were made by the director, on an open market value basis.
Page 7
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,556 | 23,309
| Other debtors | 286,090 | 376,310
| Prepayments and accrued income | 27,540 | 14,095
|  | 333,186 | 413,714
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 107,375 | 235,413
|  | 107,375 | 235,413
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 37,103 | 175,452
| Trade creditors | 19,165 | 22,272
| Amounts owed to group undertakings | 1,416 | -
| Corporation tax | 51,137 | 118,933
| Other taxation and social security | 409 | -
| Other creditors | 2,083,870 | 1,851,689
| Accruals and deferred income | 113,076 | 115,382
|  | 2,306,176 | 2,283,728
Page 8
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,952,307 | 7,281,311
|  | 7,952,307 | 7,281,311
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 37,103 | 175,452
|  | 37,103 | 175,452
| Amounts falling due 1-2 years |  |
| Bank loans | 37,103 | 175,452
|  | 37,103 | 175,452
| Amounts falling due 2-5 years |  |
| Bank loans | 289,438 | 859,078
|  | 289,438 | 859,078
| Amounts falling due after more than 5 years |  |
| Bank loans | 7,625,766 | 6,246,780
|  | 7,625,766 | 6,246,780
|  | 7,989,410 | 7,456,762
11. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contribution payable by the company to the fund and amounted to £80 (2024: £80). Pension outstanding for current year is £16. Page 9
BOW VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
12. | Related party transactions
| At the year end the following amounts are due (to)/from related parties
|  | 2025 | 2024
|  | £ | £
| Key management personnel | (1,944,435) | (1,744,062)
| Entities under common control | 135,035 | 205,844
|  | (1,809,400) | (1,538,218)
13. | Controlling party
The ultimate controlling party is Bow Village Holdings Limited by virtue of shareholding.
Page 10