Geo.H.Bowser.Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00430896

Geo.H.Bowser.Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Geo.H.Bowser.Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6	91,123	1,151,864
Investments	7	97,652	25,152
		-----------	--------------
		188,775	1,177,016

Current assets

Stocks		326,018	511,146
Debtors	8	1,162,746	1,467,873
Cash at bank and in hand		6,872,446	407,644
		--------------	--------------
		8,361,210	2,386,663

Creditors: amounts falling due within one year	9	465,139		105,329
		--------------		--------------
Net current assets			7,896,071	2,281,334
			--------------	--------------
Total assets less current liabilities			8,084,846	3,458,350

Provisions

Taxation including deferred tax	( 22,779)	( 53,042)
	--------------	--------------
Net assets	8,062,067	3,405,308
	--------------	--------------

Geo.H.Bowser.Limited

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	40,000	40,000
Profit and loss account	8,022,067	3,365,308
	--------------	--------------
Shareholders funds	8,062,067	3,405,308
	--------------	--------------

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 statement of income and retained earnings has not been delivered.

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.

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 23 June 2026 , and are signed on behalf of the board by:

Mrs E M V Drake	Mr R H Caudwell
Director	Director

Company registration number: 00430896

Geo.H.Bowser.Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Manor House, Scremby, Spilsby, Lincs, PE23 5RP.

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. The financial statements are prepared 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 for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	SFP Entitlements	-	Straight line over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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:

Leasehold property	-	Straight line over the period of the lease
Plant and machinery	-	Mainly 25% reducing balance
Motor vehicles	-	20% reducing balance
Drainage	-	Straight line over 15 years

The freehold property relates only to land and is not depreciated.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. Intangible assets

	SFP Entitlements
	£
Cost
At 1 January 2025 and 31 December 2025	41,750
	---------
Amortisation
At 1 January 2025 and 31 December 2025	41,750
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	–
	---------

6. Tangible assets

	Freehold property	Leasehold property	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025	177,046	269,287	1,455,003	103,235	395,625	2,400,196
Additions	–	–	16,550	67,158	–	83,708
Disposals	( 177,046)	( 269,287)	( 1,414,909)	( 74,735)	( 395,625)	( 2,331,602)
	-----------	-----------	--------------	-----------	-----------	--------------
At 31 Dec 2025	–	–	56,644	95,658	–	152,302
	-----------	-----------	--------------	-----------	-----------	--------------
Depreciation
At 1 Jan 2025	–	261,132	814,660	57,147	115,393	1,248,332
Charge for the year	–	926	180,064	18,640	280,211	479,841
Disposals	–	( 262,058)	( 956,847)	( 52,485)	( 395,604)	( 1,666,994)
	-----------	-----------	--------------	-----------	-----------	--------------
At 31 Dec 2025	–	–	37,877	23,302	–	61,179
	-----------	-----------	--------------	-----------	-----------	--------------
Carrying amount
At 31 Dec 2025	–	–	18,767	72,356	–	91,123
	-----------	-----------	--------------	-----------	-----------	--------------
At 31 Dec 2024	177,046	8,155	640,343	46,088	280,232	1,151,864
	-----------	-----------	--------------	-----------	-----------	--------------

7. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025	25,152
Additions	72,500
	---------
At 31 December 2025	97,652
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	97,652
	---------
At 31 December 2024	25,152
	---------

No material changes to the value of the investment portfolio have occurred in the period between the year end and the date of issue of the accounts.

8. Debtors

	2025	2024
	£	£
Trade debtors	123,008	43,078
Amounts owed by group undertakings and undertakings in which the company has a participating interest	975,172	1,218,986
Other debtors	64,566	205,809
	--------------	--------------
	1,162,746	1,467,873
	--------------	--------------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	109,747	18,893
Corporation tax	211,823	–
Social security and other taxes	135,819	3,040
Other creditors	7,750	83,396
	-----------	-----------
	465,139	105,329
	-----------	-----------

10. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	–	53,994
	-----	---------

11. Related party transactions

During the year, rents amounting to £99,000 (period ended 31 December 2024 : £99,000) were paid to one family trust and other family members. The trust is a shareholder in the company and its trustees Mrs E M V Drake , Mrs D C Taylor, Mrs A K Shaw and Mrs P L Stoney are directors of the company.