Bowhill Building Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10941988 (England and Wales)

BOWHILL BUILDING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

P D Yarnell

REGISTERED OFFICE:

C/O Equus Miller Limited

Brook House

47 High Street

Henley in Arden

B95 5AA

REGISTERED NUMBER:

10941988 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Tangible assets

4

14,771

19,555

CURRENT ASSETS

Debtors

5

1,019,979

875,641

CREDITORS

Amounts falling due within one year

6

738,135

583,069

NET CURRENT ASSETS

281,844

292,572

TOTAL ASSETS LESS CURRENT
LIABILITIES

296,615

312,127

CREDITORS

Amounts falling due after more than one
year

7

(13,703

)

(17,247

)

PROVISIONS FOR LIABILITIES

(3,692

)

(4,889

)

NET ASSETS

279,220

289,991

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

279,120

289,891

SHAREHOLDERS' FUNDS

279,220

289,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 28 August 2026 and were signed by:

P D Yarnell - Director

1.	STATUTORY INFORMATION

Bowhill Building Services 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.

Significant judgements and estimates

The significant accounting estimates applied in the preparation of these financial statements are set out below:

Depreciation rates are calculated using rates applied to write off each asset over it's estimated useful life.

These policies have been consistently applied to all years presented unless otherwise stated.

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 December 2024

34,000

1,288

35,288

Additions

-

640

At 30 November 2025

34,000

1,928

35,928

DEPRECIATION

At 1 December 2024

14,875

858

15,733

Charge for year

4,781

643

5,424

At 30 November 2025

19,656

1,501

21,157

NET BOOK VALUE

At 30 November 2025

14,344

427

14,771

At 30 November 2024

19,125

430

19,555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Trade debtors

1,012,232

873,892

VAT

6,293

-

Prepayments

1,454

1,749

1,019,979

875,641

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Bank loans and overdrafts

123,352

22,556

Hire purchase contracts

3,544

Trade creditors

493,433

444,498

Corporation tax payable

93,599

86,202

Social security & other taxes

524

979

VAT

-

14,951

Other creditors

627

262

Wages control

3,175

-

Directors' loan accounts

19,881

7,012

Accrued expenses

-

3,065

738,135

583,069

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/11/25

30/11/24

£

Hire purchase contracts

13,703

17,247

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

100

Ordinary

1

100

9.

RESERVES

Retained

earnings

£

At 1 December 2024

289,891

Profit for the year

274,229

Dividends

(285,000

)

At 30 November 2025

279,120

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bowhill Building Services Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Bowhill Building Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bowhill Building Services Limited and state those matters that we have agreed to state to the director of Bowhill Building Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bowhill Building Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bowhill Building Services Limited. You consider that Bowhill Building Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bowhill Building Services Limited. 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 statutory financial statements.

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

28 August 2026