Company registration number SC127645 (Scotland)
BOWHOLM HOLDINGS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
BOWHOLM HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr J H Muir
Mrs M B Muir
Secretary
Mr J H Muir
Company number
SC127645
Registered office
c/o JRW Hogg & Thorburn LLP
19 Buccleuch Street
Hawick
United Kingdom
TD9 0HL
Accountants
JRW Hogg & Thorburn LLP
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
BOWHOLM HOLDINGS LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
BOWHOLM HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

The directors present their annual report and financial statements for the year ended 28 February 2026.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr J H Muir
Mrs M B Muir
Investment property

The company's investment property is accounted for at cost. The fair value of the company's property has not been ascertained and the disclosure requirements of Section 16 of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" have not been met as in the opinion of the directors, the information is not of sufficient value to the shareholders to warrant the expense of valuation. The Directors have however considered the fair value of the company's property and consider that the fair value is substantially in excess of cost.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

By order of the board
Mr J H Muir
Secretary
12 May 2026
BOWHOLM HOLDINGS LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BOWHOLM HOLDINGS LIMITED
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bowholm Holdings Limited for the year ended 28 February 2026 which comprise, the balance sheet 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 ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the b oard of d irectors of Bowholm Holdings Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bowholm Holdings Limited and state those matters that we have agreed to state to the b oard of d irectors of Bowholm Holdings Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bowholm Holdings Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Bowholm Holdings 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 Bowholm Holdings Limited. You consider that Bowholm Holdings 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 Bowholm Holdings 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.

JRW Hogg & Thorburn LLP
Chartered Accountants
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
12 May 2026
BOWHOLM HOLDINGS LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
154
216
Investment property
4
99,817
99,817
Investments
5
413,800
470,931
513,771
570,964
Current assets
Debtors
6
250
30
Cash at bank and in hand
66,419
21,254
66,669
21,284
Creditors: amounts falling due within one year
7
(1,200)
(1,200)
Net current assets
65,469
20,084
Total assets less current liabilities
579,240
591,048
Provisions for liabilities
(44,000)
(41,000)
Net assets
535,240
550,048
Capital and reserves
Called up share capital
8,000
8,000
Profit and loss reserves
527,240
542,048
Total equity
535,240
550,048

The notes on pages 5 to 8 form part of these financial statements.

BOWHOLM HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 4 -

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 12 May 2026 and are signed on its behalf by:
Mr J H Muir
Director
Company registration number SC127645 (Scotland)
BOWHOLM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
1
Accounting policies
Company information

Bowholm Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is c/o JRW Hogg & Thorburn LLP, 19 Buccleuch Street, Hawick, United Kingdom, TD9 0HL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue is measured at the fair value of the transaction excluding discounts, rebates, value added tax and other sales taxes.

Rental income

The Company rents out residential property. Revenue is recognised in the accounting period to which the rent relates.

Investment income

Investment income is accounted for in the period in which it is receivable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property is held at cost unless the Directors consider that there has been a material permanent diminution in its value. Depreciation is not provided.

BOWHOLM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 6 -
1.6
Fixed asset investments

Investments are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is transferred to the profit and loss account.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Income Statement. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. These are classed as current liabilities if payment is due within one year or less. If not they are presented as non-current liabilities. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease have been charged to the profit and loss account.

BOWHOLM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 March 2025 and 28 February 2026
28,166
895
29,061
Depreciation and impairment
At 1 March 2025
27,987
858
28,845
Depreciation charged in the year
53
9
62
At 28 February 2026
28,040
867
28,907
Carrying amount
At 28 February 2026
126
28
154
At 28 February 2025
179
37
216
4
Investment property
2026
£
Cost
At 1 March 2025 and 28 February 2026
99,817
5
Fixed asset investments
2026
2025
£
£
Other investments other than loans
413,800
470,931
BOWHOLM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 March 2025
470,931
Valuation changes
12,869
Disposals
(70,000)
At 28 February 2026
413,800
Carrying amount
At 28 February 2026
413,800
At 28 February 2025
470,931
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
250
30
7
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,200
1,200
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