BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Boat building and repairs 12 May 2026 0 0 OC394024 2026-03-31 OC394024 2025-03-31 OC394024 2024-03-31 OC394024 2025-04-01 2026-03-31 OC394024 2024-04-01 2025-03-31 OC394024 uk-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC394024 uk-curr:PoundSterling 2025-04-01 2026-03-31 OC394024 uk-bus:AbridgedAccounts 2025-04-01 2026-03-31 OC394024 uk-bus:PartnerLLP1 2025-04-01 2026-03-31 OC394024 uk-bus:PartnerLLP2 2025-04-01 2026-03-31 OC394024 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 OC394024 uk-bus:Agent1 2025-04-01 2026-03-31 OC394024 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 OC394024 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 OC394024 uk-bus:FRS102 2025-04-01 2026-03-31 OC394024 uk-core:TotalPropertyPlantEquipmentOtherThanExplorationEvaluationAssets 2025-04-01 2026-03-31 OC394024 uk-core:TotalPropertyPlantEquipmentOtherThanExplorationEvaluationAssets 2024-04-01 2025-03-31 OC394024 2025-04-01 2026-03-31 OC394024 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares

Bowker Marine Services LLP

Report and Unaudited Abridged Financial Statements

for the financial year ended 31 March 2026

Bowker Marine Services LLP

MEMBERS AND OTHER INFORMATION

Members | Mrs Janet Bowker
| Mr Geoffrey Bowker
Limited Liability Partnership Number | OC394024
Registered Office | 2 Victoria Avenue, Upwey
| Weymouth
| Dorset
| DT3 5NG
Accountants | A Hunter & Co
| 61 St. Thomas Street,
| Weymouth
| DT4 8EQ
| GB

Bowker Marine Services LLP

MEMBERS' REPORT

for the financial year ended 31 March 2026

The members present their report and the unaudited financial statements of the Limited Liability Partnership for the financial year ended 31 March 2026.

Principal Activity

Boat building and repairs

Results for the Financial Year and Allocation to Members

The profit for the financial year available for distribution to members amounted to £603 (2025 - £432).

Designated Members

The designated members who served during the financial year are as follows:

Mrs Janet Bowker

Policy with respect to Members' Drawings and Subscription and Repayments of Amounts Subscribed or Otherwise Contributed by Members

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash requirements of the Limited Liability Partnership. The members can decide on how much undistributed income will be retained within the Limited Liability Partnership as capital.

Political Contributions

The Limited Liability Partnership did not make any disclosable political donations in the current financial year.

Special provisions relating to small Limited Liability Partnerships

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

This report was approved by the members of the Limited Liability Partnership on 12 May 2026 and signed on its behalf by:

__________________________________

Mrs Janet Bowker

Designated Member

12 May 2026

Bowker Marine Services LLP

ABRIDGED INCOME STATEMENT

for the financial year ended 31 March 2026

|  | 2026 |  | 2025
| Notes | £ |  | £
Gross profit |  | 3,238 |  | 2,940
Administrative expenses |  | (2,635) |  | (2,508)
|  | ───────── |  | ─────────
Profit for the financial year |  | 603 |  | 432
|  | ═════════ |  | ═════════
The Limited Liability Partnership has no recognised gains or losses other than the profit for the financial year. The Limited Liability Partnership's turnover and expenses all relate to continuing operations.

Bowker Marine Services LLP

Limited Liability Partnership Number: OC394024

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 6 | 2,354 |  | 2,770
|  |  | ───────── |  | ─────────
Current Assets

Stock |  |  | 8,300 |  | 8,000
Debtors |  |  | 278 |  | 283
Cash at bank and in hand |  |  | 1,153 |  | 4,972
|  |  | ───────── |  | ─────────
|  |  | 9,731 |  | 13,255
Creditors: Amounts falling due within one year |  |  | (360) |  | (340)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 9,371 |  | 12,915
|  |  | ───────── |  | ─────────
Net assets attributable to members |  |  | 11,725 |  | 15,685
|  |  | ═════════ |  | ═════════
Represented By:

Loans and other debts due to members within one year

Members' capital classified as a liability |  |  | 8,899 |  | 8,899
Other amounts |  |  | (4,655) |  | (92)
|  |  | ───────── |  | ─────────
|  |  | 4,244 |  | 8,807
Members' other interests

Other reserves classified as equity |  |  | 7,481 |  | 6,878
|  |  | ───────── |  | ─────────
|  |  | 11,725 |  | 15,685
|  |  | ═════════ |  | ═════════
Total Members' Interests

Loans and other debts due to members |  |  | 4,244 |  | 8,807
Members' other interests |  |  | 7,481 |  | 6,878
|  |  | ───────── |  | ─────────
|  |  | 11,725 |  | 15,685
|  |  | ═════════ |  | ═════════
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006 as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

For the financial year ended 31 March 2026 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for ensuring that the Limited Liability Partnership keeps accounting records which comply with Section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the Limited Liability Partnership as at the end of the financial year and of its profit and loss for the financial year then ended in accordance with 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 Limited Liability Partnership.

These abridged financial statements have been prepared in accordance with the special provisions relating to small Limited Liability Partnership within Part 15 of the Companies Act 2006 (as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) as amended.

These financial statements were approved by the members and authorised for issue on 12 May 2026, and signed on their behalf by:

________________________________ |  |  |  |  |
Mrs Janet Bowker |  |  |  |  |
Designated Member |  |  |  |  |
LLP No. OC394024

Bowker Marine Services LLP

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS |
for the financial year ended 31 March 2026

1. | GENERAL INFORMATION
| Bowker Marine Services LLP is an LLP incorporated in United Kingdom 2 Victoria Avenue, Upwey, Weymouth, Dorset, DT3 5NG, is the registered office, which is also the principal place of business of the LLP. Boat building and repairs The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | ACCOUNTING POLICIES
| Statement of compliance
| The financial statements of the Limited Liability Partnership for the financial year ended 31 March 2026 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.
| Basis of preparation
| The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Limited Liability Partnership's financial statements.
| Cash flow statement
| The Limited Liability Partnership has availed of the exemption in Section 1A, FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small entity.
| Turnover
| Turnover comprises amounts invoiced by the Limited Liability Partnership exclusive of value added tax.
| Members' remuneration
| Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the financial year is accounted for as an allocation of profits.
| Tangible non-current assets and depreciation
| Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% Reducing Balance
| Stock
| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Cash and cash equivalents
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abbreviated Statement of Financial Position bank overdrafts are shown within Creditors.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Transactions, during the financial year, which are denominated in foreign currencies are translated at the rates of exchange ruling at the date of the transaction. The resulting exchange differences are dealt with in the profit and loss account.

3. | SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:

4. | OPERATING PROFIT | 2026 | 2025
|  | £ | £
| Operating profit is stated after charging/(crediting):
| Depreciation of tangible assets | 416 | 489
|  | ═════════ | ═════════

5. | EMPLOYEES
| The average monthly number of persons (including members with contracts of employment) employed during the financial year, was ______________.

6. | PROPERTY, PLANT AND EQUIPMENT
|  | Total
|  | £
| Cost
| At 31 March 2026 | 6,520
|  | ─────────
| Depreciation
| At 1 April 2025 | 3,750
| Charge for the financial year | 416
|  | ─────────
| At 31 March 2026 | 4,166
|  | ─────────
| Net book value
| At 31 March 2026 | 2,354
|  | ═════════
| At 31 March 2025 | 2,770
|  | ═════════