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Registered Number: 12324219
England and Wales
BOWNIK-TRANS LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

BOWNIK-TRANS LTD Contents Page For the year ended 30 November 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

BOWNIK-TRANS LTD Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of BOWNIK-TRANS LTD for the year ended 30 November 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BOWNIK-TRANS LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of BOWNIK-TRANS LTD, as a body, in accordance with the terms of our engagement letter dated 19 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of BOWNIK-TRANS LTD and state those matters that we have agreed to state to the Board of Directors of BOWNIK-TRANS LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOWNIK-TRANS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BOWNIK-TRANS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BOWNIK-TRANS LTD.You consider that BOWNIK-TRANS LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of BOWNIK-TRANS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 November 2025. .................................................... Pro Accounting Office Ltd 8 Jura Way Birmingham B36 0QJ 19 August 2026 1

BOWNIK-TRANS LTD Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 18,343 |  | 18,286
|  | 18,343 |  | 18,286
Current assets |  |  |
Debtors |  | 2,650 |  | 4,556
Cash at bank and in hand |  | 4,655 |  | 5,806
|  | 7,305 |  | 10,362
Creditors: amount falling due within one year |  | (13,058) |  | (16,273)
Net current assets |  | (5,753) |  | (5,911)
Total assets less current liabilities |  | 12,590 |  | 12,375
Creditors: amount falling due after more than one year |  | 0 |  | (1,380)
Provisions for liabilities |  | (73) |  | (73)
Net assets |  | 12,517 |  | 10,922
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 12,417 |  | 10,822
Shareholders' funds |  | 12,517 |  | 10,922
For the year ended 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 19 August 2026 and were signed by:
------------------------------- Grzegorz Bownik Director
2

BOWNIK-TRANS LTD Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information BOWNIK-TRANS LTD is a private company, limited by shares, registered in England and Wales, registration number 12324219, registration address 36 HARRY PERKS STREET, WILLENHALL, WV13 1BN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 December 2024 | 2,382 |  | 19,499 |  | 21,881
Additions | 1,570 |  | - |  | 1,570
Disposals | - |  | - |  | -
At 30 November 2025 | 3,952 |  | 19,499 |  | 23,451
Depreciation
At 01 December 2024 | 1,885 |  | 1,710 |  | 3,595
Charge for year | 461 |  | 1,052 |  | 1,513
On disposals | - |  | - |  | -
At 30 November 2025 | 2,346 |  | 2,762 |  | 5,108
Net book values
Closing balance as at 30 November 2025 | 1,606 |  | 16,737 |  | 18,343
Opening balance as at 01 December 2024 | 497 |  | 17,789 |  | 18,286
The net book value of Motor Vehicles includes £ 16,737 (2024 £17,789) in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3