REGISTERED NUMBER: 16144079 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 19 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

BOWRING CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Bowring

REGISTERED OFFICE:

24 Ballantine Street

London

SW18 1AL

REGISTERED NUMBER:

16144079 (England and Wales)

ACCOUNTANTS:

A & N (Haslemere) Limited

Aruna House

2 Kings Road

Haslemere

Surrey

GU27 2QA

FIXED ASSETS

Tangible assets

3

1,486

Investment property

4

563,661

565,147

CURRENT ASSETS

Debtors

5

21

Cash at bank

5,329

5,350

CREDITORS

Amounts falling due within one year

6

510,598

NET CURRENT LIABILITIES

(505,248

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,899

CREDITORS

Amounts falling due after more than one year

7

77,250

NET LIABILITIES

(17,351

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(17,353

)

(17,351

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

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

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

F Bowring - Director

1.	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.

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.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is initially recognised at cost, including directly attributable acquisition costs, and is subsequently measured at fair value at each reporting date, with changes recognised in profit or loss. The property was acquired during the period and the director considers that its cost approximates to its fair value at 31 December 2025.

Taxation

Taxation for the period 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 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 period 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.

Going concern

The financial statements have been prepared on the going concern basis.

At 31 December 2025 the company had net liabilities of £17,351 and net current liabilities of £505,248. Included within creditors falling due within one year is £505,158 owed to the director.

The director has confirmed that he does not intend to seek repayment of his loan account, and that he will continue to provide such financial support as the company requires, for a period of not less than twelve months from the date of approval of these financial statements.

On that basis the director considers it appropriate to prepare the financial statements on the going concern basis.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,486

At 31 December 2025

1,486

NET BOOK VALUE

At 31 December 2025

1,486

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

563,661

At 31 December 2025

563,661

NET BOOK VALUE

At 31 December 2025

563,661

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

21

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

510,598

Included within creditors falling due within one year is £505,158 owed to Mr F Bowring, the company’s director. The loan is unsecured, interest free and has no fixed date of repayment.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

77,250

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans

77,250

The loan of £77,250 is secured by a legal charge over the company’s investment property at 31 Chepstow Street, created on 4 July 2025 and registered at Companies House.