REGISTERED NUMBER: 11134481 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Bow Acre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Handley

P Benbow

SECRETARY:

REGISTERED OFFICE:

302 Cirencester Business Park

Love Lane

Cirencester

Gloucestershire

GL7 1XD

REGISTERED NUMBER:

11134481 (England and Wales)

ACCOUNTANTS:

Accounting by Design (UK) Limited

302 Cirencester Bsness Park

Love Lane

Cirencester

Gloucestershire

GL7 1XD

FIXED ASSETS

Tangible assets

4

635,109

635,712

CURRENT ASSETS

Cash at bank

3,935

6,237

CREDITORS

Amounts falling due within one year

5

18,264

21,581

NET CURRENT LIABILITIES

(14,329

)

(15,344

)

TOTAL ASSETS LESS CURRENT LIABILITIES

620,780

620,368

CREDITORS

Amounts falling due after more than one year

6

625,731

625,731

NET LIABILITIES

(4,951

)

(5,363

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,953

)

(5,365

)

(4,951

)

(5,363

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 6 July 2026 and were signed on its behalf by:

D Handley - Director

1.	STATUTORY INFORMATION

Bow Acre 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

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

564,310

83,934

648,244

Additions

-

598

598

At 31 January 2026

564,310

84,532

648,842

DEPRECIATION

At 1 February 2025

-

12,532

12,532

Charge for year

-

1,201

1,201

At 31 January 2026

-

13,733

13,733

NET BOOK VALUE

At 31 January 2026

564,310

70,799

635,109

At 31 January 2025

564,310

71,402

635,712

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

397

305

Other creditors

17,867

21,276

18,264

21,581

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

404,975

404,975

Other creditors

220,756

220,756

625,731

625,731

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

404,975

404,975

Other loans more 5yrs non-inst

220,756

220,756

625,731

625,731