Company registration number: 03953445
Annual report and unaudited financial statements
for the year ended 28 January 2026
for
GJ Bowmer (Waste Disposal) Ltd
Pages for filing with the Registrar
GJ Bowmer (Waste Disposal) Ltd
Chartered Certified Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GJ Bowmer (Waste Disposal) Ltd for the year ended 28 January 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.
This report is made solely to the Board of Directors of GJ Bowmer (Waste Disposal) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of GJ Bowmer (Waste Disposal) Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GJ Bowmer (Waste Disposal) Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that GJ Bowmer (Waste Disposal) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GJ Bowmer (Waste Disposal) Ltd. You consider that GJ Bowmer (Waste Disposal) Ltd 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 accounts of GJ Bowmer (Waste Disposal) Ltd. 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.
Elliot J Jenkins Associates Ltd
14 Butts Paddock
Canewdon
Essex
Rochford, Canewdon
Essex
SS4 3QT
United Kingdom
Date: 12 October 2026
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Company registration number: 03953445
GJ Bowmer (Waste Disposal) Ltd
Balance sheet
as at 28 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,324,387 1,336,556
1,324,387 1,336,556
Current assets
Stocks 17,574 58,079
Debtors 5 778,032 958,011
Cash at bank and in hand 102,435 192,929
898,041 1,209,019
Creditors: amounts falling due within one year
6 (1,240,609) (1,633,218)
Net current liabilities (342,568) (424,199)
Total assets less current liabilities 981,819 912,357
Creditors: Amounts falling due after more than one year
7 (264,270) (389,442)
Provisions for liabilities (101,081) (74,773)
NET ASSETS 616,468 448,142
Capital and reserves
Called up share capital 5,000 5,000
Profit and loss account 611,468 443,142
TOTAL EQUITY 616,468 448,142
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 January 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03953445
GJ Bowmer (Waste Disposal) Ltd
Balance sheet - continued
as at 28 January 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 12 October 2026 and signed on its behalf by:
Mr G Bowmer, Director
12 October 2026
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GJ Bowmer (Waste Disposal) Ltd
Notes to the financial statements
for the year ended 28 January 2026
1 Company information
GJ Bowmer (Waste Disposal) Ltd is a private company registered in England and Wales. Its registered number is 03953445. The company is limited by shares. Its registered office is Fairview, Magpie Lane, Brentwood, Essex, CM13 3DT.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Tangible Fixed Assets:
Leasehold Improvements - 2% straight line
Plant and Machinery - 20% reducing balance
Fixtures and Fittings - 15% reducing balance
Motor Vehicles - 10% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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GJ Bowmer (Waste Disposal) Ltd
Notes to the financial statements - continued
for the year ended 28 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 18 (2025 - 18).
4 Tangible fixed assets
Tangible Fixed Assets
£
Cost
At 29 January 2025 3,497,153
Additions 230,951
At 28 January 2026 3,728,104
Depreciation
At 29 January 2025 2,160,597
Charge for year 243,120
At 28 January 2026 2,403,717
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GJ Bowmer (Waste Disposal) Ltd
Notes to the financial statements - continued
for the year ended 28 January 2026
4 Tangible fixed assets - continued
Net book value
At 28 January 2026 1,324,387
At 28 January 2025 1,336,556
5 Debtors
2026 2025
£ £
Trade debtors 747,235 944,698
Other debtors 30,797 13,313
778,032 958,011
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 3,517 9,990
Other loans 437,435 668,574
Trade creditors 377,670 294,853
Other creditors 117,611 120,616
Taxation 422 -
VAT payable - 118,827
Social security and other tax 91,720 219,809
Accruals and deferred income 212,234 200,549
1,240,609 1,633,218
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans - 3,921
Other creditors 264,270 385,521
264,270 389,442
8 Secured debts
The bank loans and overdraft are secured by debenture over the company’s assets
The invoice discounting liability is secured on the trade debtors of the company.
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GJ Bowmer (Waste Disposal) Ltd
Notes to the financial statements - continued
for the year ended 28 January 2026
9 Controlling party
The ultimate controlling party is Mr Geoffrey Bowmer.
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