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Bowler Group Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Clouders (Audit & Accounts) Ltd
Chartered Certified Accountants
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—9
Page 1
Accountant's Report
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
17/07/2026
Clouders (Audit & Accounts) Ltd
Chartered Certified Accountants
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Page 1
Page 2
Balance Sheet
Registered number: 03680124
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,781,389 3,711,503
Investment Properties 5 6,383,000 6,383,000
10,164,389 10,094,503
CURRENT ASSETS
Debtors 6 326,285 399,888
Cash at bank and in hand 575,085 595,235
901,370 995,123
Creditors: Amounts Falling Due Within One Year 7 (623,928 ) (589,891 )
NET CURRENT ASSETS (LIABILITIES) 277,442 405,232
TOTAL ASSETS LESS CURRENT LIABILITIES 10,441,831 10,499,735
Creditors: Amounts Falling Due After More Than One Year 8 (1,096,598 ) (1,233,031 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (912,758 ) (927,748 )
NET ASSETS 8,432,475 8,338,956
CAPITAL AND RESERVES
Called up share capital 10 10,004 10,004
Revaluation reserve 13 787,885 787,885
Fair value reserve 13 4,212,946 4,212,946
Profit and Loss Account 3,421,640 3,328,121
SHAREHOLDERS' FUNDS 8,432,475 8,338,956
Page 2
Page 3
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J P Bowler
Director
17/07/2026
The notes on pages 4 to 9 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Bowler Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03680124 . The registered office is Bowler House, Harvey Road, Basildon, Essex, SS13 1DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% per annum on book value
Motor Vehicles 25% per annum on book value
Fixtures & Fittings 12.5% per annum on cost
Computer Equipment 20% per annum on cost
Freehold property is carried at current open market value and no depreciation is charged in respect of the buildings element.
Gains and deficits arising on the revaluation of freehold property are taken to other comprehensive income and recognised in a revaluation reserve.
2.4. Investment Properties
Investment property is carried at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.
2.5. Foreign Currencies
Transactions in foreign currencies are translated into Sterling at the rate of exchange ruling at the transaction date. Exchange differences are taken into account in arriving at the operating result.
Page 4
Page 5
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 16)
17 16
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2025 3,632,000 133,600 5,000 257,841
Additions - - 92,250 14,615
As at 31 March 2026 3,632,000 133,600 97,250 272,456
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 April 2025 - 94,803 4,931 226,143
Provided during the period - 509 23,080 11,891
As at 31 March 2026 - 95,312 28,011 238,034
Net Book Value
As at 31 March 2026 3,632,000 38,288 69,239 34,422
As at 1 April 2025 3,632,000 38,797 69 31,698
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2025 62,219 4,090,660
Additions 4,154 111,019
As at 31 March 2026 66,373 4,201,679
Depreciation
As at 1 April 2025 53,280 379,157
Provided during the period 5,653 41,133
As at 31 March 2026 58,933 420,290
Net Book Value
As at 31 March 2026 7,440 3,781,389
As at 1 April 2025 8,939 3,711,503
Freehold property was valued on an open market basis by Strettons Limited, Chartered Surveyors, in July 2022.
The historical cost of freehold property as at 31st March 2026 was £2,749,326. No allocation between the land and buildings elements of one of the properties has been made and, accordingly, the total carrying amount based on cost less accumulated depreciation cannot be determined.
Freehold property is pledged as security for the company's bank borrowings.
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 69,163 -
Page 6
Page 7
Cost or valuation as at 31 March 2026 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
At cost 3,632,000 133,600 97,250 272,456
3,632,000 133,600 97,250 272,456
Computer Equipment Total
£ £
At cost 66,373 4,201,679
66,373 4,201,679
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 6,383,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 307,128 379,962
Prepayments and accrued income 19,066 13,841
Other debtors 91 4,025
Directors' loan accounts - 2,060
326,285 399,888
Page 7
Page 8
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 20,750 -
Trade creditors 207,036 208,599
Bank loans and overdrafts 158,877 146,997
Corporation tax 54,006 53,978
Other taxes and social security 58,066 46,452
Other creditors 867 975
Accrued expenses 124,326 132,890
623,928 589,891
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 22,479 -
Bank loans 1,074,119 1,233,031
1,096,598 1,233,031
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans 320,181 -
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,750 -
Later than one year and not later than five years 22,479 -
43,229 -
43,229 -
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10,004 10,004
Page 8
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11. Contingent Liabilities
The company has provided a limited guarantee in respect of the bank borrowings of its former associate undertaking and tenant, Bespoke Logistics Limited. As at 31st March 2026, the maximum amount subject to the guarantee was £30,000.
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
J P Bowler 58,800 36,400
13. Reserves
Revaluation reserve Fair value reserve Profit and Loss Account
£ £ £
As at 1 April 2025 787,885 4,212,946 3,328,121
Profit for the year and total comprehensive income - - 152,319
Dividends paid - - (58,800)
As at 31 March 2026 787,885 4,212,946 3,421,640
Page 9