REGISTERED NUMBER: 07910148 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Bowen Bakeries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Bowen

P V P Bowen

REGISTERED OFFICE:

Bowen Pies

Botany Brow

Chorley

Lancashire

PR6 0FE

REGISTERED NUMBER:

07910148 (England and Wales)

ACCOUNTANTS:

M J Miller & Co. Ltd

Chartered Certified Accountants

Wigan Investment Centre

Waterside Drive

Wigan

Lancashire

WN3 5BA

FIXED ASSETS

Intangible assets

4

4,000

4,500

Tangible assets

5

381,032

417,593

385,032

422,093

CURRENT ASSETS

Stocks

52,072

41,891

Debtors

6

196,701

192,227

Cash at bank and in hand

93,277

43,551

342,050

277,669

CREDITORS

Amounts falling due within one year

7

201,924

177,000

NET CURRENT ASSETS

140,126

100,669

TOTAL ASSETS LESS CURRENT LIABILITIES

525,158

522,762

CREDITORS

Amounts falling due after more than one year

8

(115,470

)

(117,863

)

PROVISIONS FOR LIABILITIES

(72,396

)

(79,342

)

NET ASSETS

337,292

325,557

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

337,192

325,457

SHAREHOLDERS' FUNDS

337,292

325,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and Loss Account 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:

V Bowen - Director

1.	STATUTORY INFORMATION

Bowen Bakeries 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.

Goodwill

Goodwill 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

5,000

AMORTISATION

At 1 March 2025

500

Charge for year

500

At 28 February 2026

1,000

NET BOOK VALUE

At 28 February 2026

4,000

At 28 February 2025

4,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

891,119

Additions

57,718

At 28 February 2026

948,837

DEPRECIATION

At 1 March 2025

473,526

Charge for year

94,279

At 28 February 2026

567,805

NET BOOK VALUE

At 28 February 2026

381,032

At 28 February 2025

417,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

109,300

116,208

Other debtors

87,401

76,019

196,701

192,227

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

599

10,000

Hire purchase contracts

38,100

47,346

Trade creditors

103,266

74,634

Taxation and social security

26,749

11,340

Other creditors

33,210

33,680

201,924

177,000

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

541

Hire purchase contracts

115,470

117,322

115,470

117,863

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

V Bowen and P V P Bowen

Balance outstanding at start of year

33,162

-

Amounts advanced

53,905

33,162

Amounts repaid

(33,162

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

53,905

33,162

10.	ULTIMATE CONTROLLING PARTY

The controlling party is V Bowen.

The ultimate controlling party is V Bowen.