Paul Bowkett Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09944998

Paul Bowkett Limited

Filleted Unaudited Financial Statements

31 March 2026

Paul Bowkett Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Paul Bowkett Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		3,628		3,677

Current assets

Stocks		30,406	57,750
Debtors	6	30,013	34,353
Cash at bank and in hand		410,616	412,113
		---------	---------
		471,035	504,216

Creditors: amounts falling due within one year	7	47,874		71,833
		---------		---------
Net current assets			423,161		432,383
			---------		---------
Total assets less current liabilities			426,789		436,060

Provisions

Taxation including deferred tax	907	919
	---------	---------
Net assets	425,882	435,141
	---------	---------

Paul Bowkett Limited

Balance Sheet (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	425,782	435,041
	---------	---------
Shareholders funds	425,882	435,141
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 July 2026 , and are signed on behalf of the board by:

Mr P J Bowkett

Director

Company registration number: 09944998

Paul Bowkett Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 April 2025	12,763
Additions	1,865
	--------
At 31 March 2026	14,628
	--------
Depreciation
At 1 April 2025	9,086
Charge for the year	1,914
	--------
At 31 March 2026	11,000
	--------
Carrying amount
At 31 March 2026	3,628
	--------
At 31 March 2025	3,677
	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	27,949	30,613
Other debtors	2,064	3,740
	--------	--------
	30,013	34,353
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	17,426	23,305
Corporation tax	6,380	17,710
Social security and other taxes	12,052	13,575
Other creditors	12,016	17,243
	--------	--------
	47,874	71,833
	--------	--------

8. Directors' advances, credits and guarantees

The directors had interest-free loans during the year. The loans are repayable on demand. At the start of the year the company owed them £15,309, and at the end of the year the company owed them £9,946.