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Company Registration No. 10394200 (England and Wales)
Bowmarsh Roofing Ltd Unaudited accounts for the year ended 31 December 2025
Bowmarsh Roofing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bowmarsh Roofing Ltd Company Information for the year ended 31 December 2025
Directors
Mr Anthony Marsh Mrs Gillian Marsh
Company Number
10394200 (England and Wales)
Registered Office
Tresillian Western Road Ashburton Newton Abbot TQ13 7ED ENGLAND
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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Bowmarsh Roofing Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,041 
11,496 
Current assets
Inventories
500 
500 
Debtors
5
55,768 
71,376 
Cash at bank and in hand
56,922 
44,582 
113,190 
116,458 
Creditors: amounts falling due within one year
6
(26,517)
(66,834)
Net current assets
86,673 
49,624 
Total assets less current liabilities
93,714 
61,120 
Creditors: amounts falling due after more than one year
7
- 
(3,000)
Net assets
93,714 
58,120 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
93,704 
58,110 
Shareholders' funds
93,714 
58,120 
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
Mr Anthony Marsh Director Company Registration No. 10394200
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Bowmarsh Roofing Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Bowmarsh Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 10394200. The registered office is Tresillian, Western Road, Ashburton, Newton Abbot, TQ13 7ED, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
33.33% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Bowmarsh Roofing Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
2,778 
56,767 
9,003 
68,548 
Additions
549 
- 
1,662 
2,211 
Disposals
- 
(10,000)
- 
(10,000)
At 31 December 2025
3,327 
46,767 
10,665 
60,759 
Depreciation
At 1 January 2025
2,778 
46,142 
8,132 
57,052 
Charge for the year
137 
5,313 
1,216 
6,666 
On disposals
- 
(10,000)
- 
(10,000)
At 31 December 2025
2,915 
41,455 
9,348 
53,718 
Net book value
At 31 December 2025
412 
5,312 
1,317 
7,041 
At 31 December 2024
- 
10,625 
871 
11,496 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
505 
- 
Trade debtors
46,295 
63,335 
Deferred tax asset
2,681 
2,716 
Other debtors
6,287 
5,325 
55,768 
71,376 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,000 
6,000 
VAT
- 
3,419 
Trade creditors
18,552 
37,362 
Taxes and social security
10,320 
5,006 
Loans from directors
(16,255)
(5,803)
Accruals
10,900 
20,850 
26,517 
66,834 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
3,000 
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Bowmarsh Roofing Ltd Notes to the Accounts for the year ended 31 December 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr Anthony Marsh
Loan to Director
- 
15,667 
- 
15,667 
- 
15,667 
- 
15,667 
The company made a loan of £15,667 to the director. Interest of £587.53 was charged on the loan at a rate of 3.75%. The loan is unsecured and repayable on demand.
9
Average number of employees
During the year the average number of employees was 3 (2024: 4).
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