Bowler James + Brindley Limited

Registered number

08763465

Unaudited Filleted Accounts

30 November 2025

Bowler James + Brindley Limited
Registered number:		08763465
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		131,963			52,241

Current assets
Debtors	4	446,967			302,963
Cash at bank and in hand		362,852			477,653
		809,819			780,616

Creditors: amounts falling due within one year	5	(297,888)			(195,575)

Net current assets			511,931			585,041

Total assets less current liabilities			643,894			637,282

Creditors: amounts falling due after more than one year	6		(79,799)			-



Net assets			564,095			637,282

Capital and reserves
Called up share capital			200			300
Capital redemption reserve			100			-
Profit and loss account			563,795			636,982

Shareholders' funds			564,095			637,282

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S A Crawley
Director
Approved by the board on 3 August 2026

Bowler James + Brindley Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 10 years
	Fixtures and equipment			over 3 and 5 years
	Motor vehicles			over 6.67 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					11		13


3	Tangible fixed assets
		Land and buildings		Fixtures and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	42,930		104,131		-		147,061
	Additions	1,762		1,654		99,964		103,380
	Disposals	-		(47,364)		-		(47,364)
	At 30 November 2025	44,692		58,421		99,964		203,077

	Depreciation
	At 1 December 2024	4,293		90,527		-		94,820
	Charge for the year	4,469		10,319		8,122		22,910
	On disposals	-		(46,616)		-		(46,616)
	At 30 November 2025	8,762		54,230		8,122		71,114

	Net book value
	At 30 November 2025	35,930		4,191		91,842		131,963
	At 30 November 2024	38,637		13,604		-		52,241


4	Debtors					2025		2024
£							£

	Trade debtors					416,256		270,363
	Other debtors					30,711		32,600
						446,967		302,963


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					7,330		-
	Trade creditors					18,272		14,826
	Taxation and social security costs					254,776		163,589
	Other creditors					17,510		17,160
						297,888		195,575


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					79,799		-


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					87,129		-

	The hire purchase liability is secured on the fixed asset to which it relates.


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					157,831		141,397


9	Other information

	Bowler James + Brindley Limited is a private company limited by shares and incorporated in England. Its registered office is:
	21 Narborough Road
	Cosby
	Leicester
	LE9 1TA

	Trading office:
	Brock House
	19 Langham Street
	London
	W1W 6BP