Bowler Ventures Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15739145 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

BOWLER VENTURES LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

to

5

FIXED ASSETS

Investments

4

2,168

1

CURRENT ASSETS

Debtors

5

17,861

-

CREDITORS

Amounts falling due within one year

6

(22,407

)

(1,015

)

NET CURRENT LIABILITIES

(4,546

)

(1,015

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,378

)

(1,014

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(2,478

)

(1,114

)

(2,378

)

(1,014

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

F R Bowler - Director

1.	STATUTORY INFORMATION

Bowler Ventures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15739145

Registered office:

C/O DPC

Stone House

55 Stone Road Business Park

Stoke-on-Trent

Staffordshire

ST4 6SR

The principal activity of the company is that of a holding company.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on the going concern basis. The director believes this to be appropriate as he has expressed his willingness to support the business financially for the forseable future.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The judgements that management has made In the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

INVESTMENTS IN ASSOCIATES

Investments in associate undertakings are recognised at cost.

Investments in associates are revalued to their fair value at each reporting date any changes in fair value are recognised in profit and loss.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 June 2025

1

Additions

2,167

At 31 May 2026

2,168

NET BOOK VALUE

At 31 May 2026

2,168

At 31 May 2025

1

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

ASSOCIATED COMPANY

Pick'em GmbH

Registered office: Amtsgericht Berlin: Berlin Charlottenburg HRB 249150 B

Nature of business: The trade of flavoured toothpicks

%

Class of shares:

holding

Ordinary

29.33

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Other debtors

17,571

-

Prepayments and accrued income

290

-

17,861

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

7

-

Other loans

6,077

-

Directors' loan accounts

15,381

415

Accruals and deferred income

942

600

22,407

1,015

7.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of the approval of the financial statements by the Board.

8.	GOING CONCERN

The accounts have been prepared on the going concern basis. The director believes this to be appropriate as he has expressed his willingness to support the business financially for the forseable future.