Registration number: 11133873

Bowcott Technical Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Bowcott Technical Services Ltd

Company Information

Director

TJO Atkins

Company secretary

Mrs J U Atkins

Registered office

111/113 High Street Evesham Worcestershire WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Bowcott Technical Services Ltd

(Registration number: 11133873)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,100	16,585
Current assets
Debtors	5	14,066	21,466
Cash at bank and in hand		32,160	21,542
		46,226	43,008
Creditors: Amounts falling due within one year	6	(46,887)	(38,771)
Net current (liabilities)/assets		(661)	4,237
Total assets less current liabilities		7,439	20,822
Provisions for liabilities		(1,539)	(3,151)
Net assets		5,900	17,671
Capital and reserves
Called up share capital		100	100
Retained earnings		5,800	17,571
Shareholders' funds		5,900	17,671

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 July 2026
 

......................................... TJO Atkins Director

Bowcott Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP

These financial statements were authorised for issue by the director on 28 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bowcott Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Bowcott Technical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	63,414	1,363	64,777
At 30 November 2025	63,414	1,363	64,777
Depreciation
At 1 December 2024	47,032	1,160	48,192
Charge for the year	8,282	203	8,485
At 30 November 2025	55,314	1,363	56,677
Carrying amount
At 30 November 2025	8,100	-	8,100
At 30 November 2024	16,382	203	16,585

5

Debtors

Current	2025 £	2024 £
Trade debtors	14,066	21,466
	14,066	21,466

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	24,048	22,113
Accruals and deferred income	1,500	1,500
Other creditors	21,339	15,158
	46,887	38,771