BOWHITE (INVESTMENTS) LIMITED


Director	BOWRY, Geoffrey, Lord


Company Secretary	BOWRY, Linda


Registered Address	Woodside Furzefield Chase
	Dormans Park
	East Grinstead
	RH19 2LU


Registered Number	01640745 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		155		182
Investment property	4		350,000		404,000
			350,155		404,182
Current assets
Debtors	5	9,548		7,777
Cash at bank and on hand		9,027		5,755
		18,575		13,532
Creditors amounts falling due within one year	6	(21,226)		(21,826)
Net current assets (liabilities)			(2,651)		(8,294)
Total assets less current liabilities			347,504		395,888
Provisions for liabilities	7		(75,000)		(88,545)
Net assets			272,504		307,343
Capital and reserves
Called up share capital			102		102
Revaluation reserve			354,000		300,000
Profit and loss account			(81,598)		7,241
Shareholders' funds	9		272,504		307,343

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 August 2026, and are signed on its behalf by:

BOWRY, Geoffrey, Lord
Director
Registered Company No. 01640745

BOWHITE (INVESTMENTS) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	8,029	8,029
At 31 March 26	8,029	8,029
Depreciation and impairment
At 01 April 25	7,847	7,847
Charge for year	27	27
At 31 March 26	7,874	7,874
Net book value
At 31 March 26	155	155
At 31 March 25	182	182

4.	Investment property


		£
	Fair value at 01 April 25	404,000
	Fair value adjustments	(54,000)
	At 31 March 26	350,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	32	250
Other debtors	9,516	7,527
Total	9,548	7,777

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	26	626
Accrued liabilities and deferred income	21,200	21,200
Total	21,226	21,826

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	75,000	88,545
Total	75,000	88,545

8.	Directors advances, credits and guarantees
	At the 31 March 2026 the director owed Bowhite (Investments) Limited £9,516 (2025: £5,755). There were no terms attached to the loan and it was provided to the director interest free.

9.	Fair value reserve


		£
	Fair value reserve at 01 April 25	354,000
	At 31 March 26	354,000