Company Registration No. 7290146 (England and Wales)
Bow Windows Bookshop Limited
Unaudited accounts
for the year ended 31 August 2026
Bow Windows Bookshop Limited
Unaudited accounts
Contents
Bow Windows Bookshop Limited
Company Information
for the year ended 31 August 2026
Directors
R J Latham
J R Menezes
Company Number
7290146 (England and Wales)
Registered Office
1 West Street
Lewes
East Sussex
BN7 2NZ
Accountants
Maxwell-Gumbleton & Co.
1 West Street
Lewes
East Sussex
BN7 2NZ
Bow Windows Bookshop Limited
Statement of financial position
as at 31 August 2026
Inventories
458,686
401,710
Cash at bank and in hand
32,038
38,254
Creditors: amounts falling due within one year
(38,052)
(26,036)
Net current assets
465,880
425,003
Total assets less current liabilities
466,518
425,799
Creditors: amounts falling due after more than one year
(77,000)
(77,000)
Net assets
389,518
348,799
Called up share capital
2
2
Profit and loss account
389,516
348,797
Shareholders' funds
389,518
348,799
For the year ending 31 August 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by
J R Menezes
Director
Company Registration No. 7290146
Bow Windows Bookshop Limited
Notes to the Accounts
for the year ended 31 August 2026
Bow Windows Bookshop Limited is a private company, limited by shares, registered in England and Wales, registration number 7290146. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Bow Windows Bookshop Limited
Notes to the Accounts
for the year ended 31 August 2026
4
Intangible fixed assets
Goodwill
At 1 September 2025
188,000
At 1 September 2025
187,999
5
Tangible fixed assets
Fixtures & fittings
At 1 September 2025
22,000
At 1 September 2025
21,205
Amounts falling due within one year
Accrued income and prepayments
4,416
4,542
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
30,944
19,292
Other creditors
2,083
2,023
Loans from directors
3,490
3,249
Bow Windows Bookshop Limited
Notes to the Accounts
for the year ended 31 August 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
77,000
77,000
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).