REGISTERED NUMBER: 06552646 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

BOWN DESIGN & BUILD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A E Bown

REGISTERED OFFICE:

12 Brook Lane Business Centre

Brook Lane North

Brentford

Middlesex

TW8 0PP

REGISTERED NUMBER:

06552646 (England and Wales)

ACCOUNTANTS:

Cook & Partners Limited

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Tangible assets

4

218,374

217,789

CURRENT ASSETS

Stocks

65,200

65,200

Debtors

5

51,612

141,002

Cash at bank

30

30,041

116,842

236,243

CREDITORS

Amounts falling due within one year

6

155,848

161,779

NET CURRENT (LIABILITIES)/ASSETS

(39,006

)

74,464

TOTAL ASSETS LESS CURRENT LIABILITIES

179,368

292,253

CREDITORS

Amounts falling due after more than one year

7

172,896

289,619

NET ASSETS

6,472

2,634

CAPITAL AND RESERVES

Called up share capital

100

2

Retained earnings

6,372

2,632

6,472

2,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th June 2026 and were signed by:

A E Bown - Director

1.	STATUTORY INFORMATION

Bown Design & Build Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1st April 2025

217,788

26,003

63,339

307,130

Additions

-

585

-

585

At 31st March 2026

217,788

26,588

63,339

307,715

DEPRECIATION

At 1st April 2025

and 31st March 2026

-

26,003

63,338

89,341

NET BOOK VALUE

At 31st March 2026

217,788

585

1

218,374

At 31st March 2025

217,788

-

1

217,789

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

6,591

Other debtors

51,612

134,411

51,612

141,002

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

55,711

-

Trade creditors

8,156

41,355

Taxation and social security

31,593

69,909

Other creditors

60,388

50,515

155,848

161,779

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

172,896

289,619

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

227,123

-