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REGISTERED NUMBER: 05201259 (England and Wales)












Financial Statements

for the Year Ended 30 September 2025

for

Bowerswood House Retirement Home Limited
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Contents of the Financial Statements
for the Year Ended 30 September 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bowerswood House Retirement Home Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: Miss J Wellings
Mrs N Theobald
Mr M Theobald





SECRETARY: Mrs N Theobald





REGISTERED OFFICE: C/O Towers + Gornall Ltd
River View, 96 High Street
Garstang
Preston
Lancashire
PR3 1WZ





REGISTERED NUMBER: 05201259 (England and Wales)





ACCOUNTANTS: Towers + Gornall Ltd
Chartered Certified Accountants
River View
96 High Street
Garstang
Preston
Lancashire
PR3 1WZ
Page 1
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Balance Sheet
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 1,002,873 1,008,166
1,002,873 1,008,166

CURRENT ASSETS
Debtors 6 29,559 4,520
Cash at bank and in hand 40 6,261
29,599 10,781
CREDITORS
Amounts falling due within one year 7 163,656 177,592
NET CURRENT LIABILITIES (134,057 ) (166,811 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
868,816
841,355

CREDITORS
Amounts falling due after more than one
year
8
(185,605
)
(244,433
)

PROVISIONS FOR LIABILITIES (13,115 ) (11,478 )
NET ASSETS 670,096 585,444

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Retained earnings 620,096 535,444
SHAREHOLDERS' FUNDS 670,096 585,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 notes form part of these financial statements

Page 2 continued...
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Balance Sheet - continued
30 September 2025


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 23 June 2026 and were signed on its behalf by:




Miss J Wellings - Director



Mrs N Theobald - Director


The notes form part of these financial statements

Page 3
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Notes to the Financial Statements
for the Year Ended 30 September 2025


1. STATUTORY INFORMATION

Bowerswood House Retirement Home 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 4% on cost
Fixtures, fitting & equipment - 10% on reducing balance
Motor vehicles - 25% on reducing balance

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 29 (2024 - 29 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 20,000
AMORTISATION
At 1 October 2024
and 30 September 2025 20,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

Page 4 continued...
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025


5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures,
Freehold to fitting & Motor
property property equipment vehicles Totals
£    £    £    £    £   
COST
At 1 October 2024 942,699 9,590 177,765 2,800 1,132,854
Additions - - 1,610 - 1,610
At 30 September 2025 942,699 9,590 179,375 2,800 1,134,464
DEPRECIATION
At 1 October 2024 - 7,297 114,591 2,800 124,688
Charge for year - 384 6,519 - 6,903
At 30 September 2025 - 7,681 121,110 2,800 131,591
NET BOOK VALUE
At 30 September 2025 942,699 1,909 58,265 - 1,002,873
At 30 September 2024 942,699 2,293 63,174 - 1,008,166

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 28,562 3,750
Prepayments 997 770
29,559 4,520

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 13,231 -
Trade creditors 26,700 41,059
Corporation tax 28,458 4,838
Social security and other taxes 12,394 10,137
Other creditors 1,267 36,164
Directors' current accounts 76,887 81,616
Accrued expenses 4,719 3,778
163,656 177,592

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Commercial mortgage 170,605 219,515
Other loans - 1-2 years 15,000 24,918
185,605 244,433

Amounts falling due in more than five years:

Repayable by instalments
Commercial mortgage 170,605 219,515

Page 5 continued...
Bowerswood House Retirement Home Limited (Registered number: 05201259)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025


9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 170,605 219,515

There is a commercial mortgage outstanding at the 30th September 2025 of £170,605 with Barclays Bank plc. The mortgage is secured over the retirement home known as Bowerswood House.

Page 6