Company registration number 01403616 (England and Wales)
E.J. BOWMAN HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
E.J. BOWMAN HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 9
E.J. BOWMAN HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
596,839
594,731
Investment property
6
1,875,000
1,860,000
Investments
7
4,506
4,506
2,476,345
2,459,237
Current assets
Debtors
8
1,280,921
1,273,960
Investments
9
113,980
113,980
Cash at bank and in hand
994,804
856,593
2,389,705
2,244,533
Creditors: amounts falling due within one year
10
(3,795,377)
(3,010,181)
Net current liabilities
(1,405,672)
(765,648)
Net assets
1,070,673
1,693,589
Capital and reserves
Called up share capital
18,000
18,000
Profit and loss reserves
1,052,673
1,675,589
Total equity
1,070,673
1,693,589

The notes on pages 3 to 9 form part of these 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 July 2026
Mrs S E Bowman
Director
Company registration number 01403616 (England and Wales)
E.J. BOWMAN HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
18,000
1,779,852
1,797,852
Year ended 31 July 2024:
Profit and total comprehensive income
-
579,232
579,232
Dividends
-
(683,495)
(683,495)
Balance at 31 July 2024
18,000
1,675,589
1,693,589
Year ended 31 July 2025:
Profit and total comprehensive income
-
95,084
95,084
Dividends
-
(718,000)
(718,000)
Balance at 31 July 2025
18,000
1,052,673
1,070,673

The notes on pages 3 to 9 form part of these financial statements.

E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

E.J. Bowman Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite GA, St. George's House, Lever Street, Wolverhampton, United Kingdom, WV2 1EZ.

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents rental income receivable from the company’s investment properties, stated net of value added tax.

Rental income from operating leases is recognised on a straight-line basis over the lease term, unless an alternative systematic basis is more representative of the pattern in which the economic benefits from the leased asset are consumed.

Lease incentives, including rent-free periods and other incentives granted to tenants, are recognised as a reduction of rental income on a straight-line basis over the lease term.

Revenue is recognised independently of the timing of cash receipts. Amounts received in advance are recorded as deferred income, and amounts earned but not yet invoiced or received are recognised as accrued income.

Variable rental income, including turnover-based rents, is recognised in the period in which the relevant conditions are satisfied and the amounts can be measured reliably.

1.3
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.

Land and buildings are accounted for separately. Freehold land is not depreciated, as it is considered to have an indefinite useful economic life. 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:

Freehold land and buildings
4% straight line

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.

E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Property valuations

The determination of fair value for investment property requires the use of professional judgement and estimation by external valuers. Key assumptions include recent market transactions, rental income, yield rates, occupancy levels, and future economic conditions. Significant changes in these assumptions could materially affect the carrying value of investment property.

3
Employees

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

2025
2024
Number
Number
Total
0
0
4
Fair value gain on investment property
2025
2024
£
£
Fair value gains/(losses)
Gain on investment properties
15,000
497,000
5
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 August 2024
1,337,466
Additions
17,862
At 31 July 2025
1,355,328
Depreciation and impairment
At 1 August 2024
742,735
Depreciation charged in the year
15,754
At 31 July 2025
758,489
E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
5
Tangible fixed assets
Freehold land and buildings
£
(Continued)
- 7 -
Carrying amount
At 31 July 2025
596,839
At 31 July 2024
594,731

The value of the land which is not depreciated amounts to £285,754 (2024: 285,754).

6
Investment property
2025
£
Fair value
At 1 August 2024
1,860,000
Revaluations
15,000
At 31 July 2025
1,875,000

The investment properties were revalued at 31st July 2025 by Stratfords Commercial Chartered Surveyors and Sellers Chartered Surveyors, independent valuers not connected with the company on an open market value basis by reference to market evidence of transaction prices for similar properties.

7
Fixed asset investments
2025
2024
£
£
Shares in group undertakings
4,506
4,506
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
47,459
32,168
Amounts owed by group undertakings
1,233,422
1,241,752
Other debtors
40
40
1,280,921
1,273,960

The amounts owed by group undertakings are unsecured, interest free, and repayable on demand.

E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
9
Current asset investments
2025
2024
£
£
Other investments
113,980
113,980

The open market value of these investments at the year end was £1,876,140 (2024: £1,417,020).

10
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,200
-
0
Amounts owed to group undertakings
3,687,687
1,155,750
Taxation and social security
65,639
35,195
Other creditors
40,851
1,819,236
3,795,377
3,010,181

The amounts owed to group undertakings are unsecured, interest free, and repayable on demand.

11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Andrew Williams FCCA
Statutory Auditor:
bk plus Audit Limited
Date of audit report:
28 July 2026
E.J. BOWMAN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
12
Parent company

On 13th November 2024 the entire share capital of E.J. Bowman Holdings Limited was acquired by E.J. Bowman Properties Limited at which point it became the immediate and ultimate parent company. The ultimate controlling party is unchanged. The registered address for both companies is Suite GA, St George's House, Lever Street, Wolverhampton, WV2 1EZ.

The largest and smallest group in which results of the company are consolidated is that headed by the parent company, E.J. Bowman Properties Limited, a company incorporated in England and Wales.

The consolidated financial statements of E.J. Bowman Properties Limited are available to the public and may be obtained from the Registrar of Companies in England and Wales.

The ultimate controlling parties are R K Bowman and J E Bowman by virtue of their shareholding in E.J. Bowman Properties Limited.

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