ACCOUNTS - Final Accounts preparation

Registered number: 06300311

Bowdon Industries Limited

Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 March 2026

Bowdon Industries Limited

Registered number: 06300311

Balance Sheet

As at 31 March 2026

		2026		2025
Note		£		£


Investments	4		-		-
Current assets
Debtors: amounts falling due within one year	5	4,159		37,234
Cash at bank and in hand	6	3,517		230
		7,676		37,464
Creditors: amounts falling due within one year	7	(822,095)		(822,800)
Net current liabilities			(814,419)		(785,336)
Total assets less current liabilities			(814,419)		(785,336)

Net liabilities			(814,419)		(785,336)

Capital and reserves
Called up share capital	36,766	36,766
Profit and loss account	(851,185)	(822,102)
	(814,419)	(785,336)

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B G Benson

Director

Date: 13 October 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 1

Bowdon Industries Limited

Statement of Changes in Equity

For the year ended 31 March 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 April 2024	40,442	557,855	598,297
Comprehensive income for the year
Loss for the year	-	(1,306,633)	(1,306,633)
Total comprehensive income for the year	-	(1,306,633)	(1,306,633)
Contributions by and distributions to owners
Purchase of own shares	-	(73,324)	(73,324)
Shares cancelled during the year	(3,676)	-	(3,676)
Total transactions with owners	(3,676)	(73,324)	(77,000)

At 1 April 2025	36,766	(822,102)	(785,336)
Comprehensive income for the year
Loss for the year	-	(29,083)	(29,083)
Total comprehensive income for the year	-	(29,083)	(29,083)
At 31 March 2026	36,766	(851,185)	(814,419)

The notes on pages 3 to 5 form part of these financial statements.

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Bowdon Industries Limited

Notes to the Financial Statements

For the year ended 31 March 2026

1.	General information

Bowdon Industries Limited is a private company limited by share capital incorporated in England, registered number 06300311. The address of the registered office is Suite B, 2nd Floor, Market Court, 20-24 Church Street, Altrincham, Cheshire, United Kingdom, WA14 4DW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

Bowdon Industries Limited shall continue as a going concern with its minimal outstanding trading liabilities going forward being met from related party loans. Bowdon Industries Limited shall continue to be involved in Industrial engineering projects as and when commercially viable opportunities arise.

2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 3).

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Bowdon Industries Limited

Notes to the Financial Statements

For the year ended 31 March 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2025	1,370,442
	At 31 March 2026	1,370,442
	Impairment
	At 1 April 2025	1,370,442
	At 31 March 2026	1,370,442
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

During the prior year, the company fully impaired the investment in Skelair (International) Limited.

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Bowdon Industries Limited

Notes to the Financial Statements

For the year ended 31 March 2026

Debtors

					2026	2025
					£	£


Trade debtors	-	33,600
Amounts owed by group undertakings	200	100
Other debtors	1,573	-
Prepayments and accrued income	2,386	3,534
	4,159	37,234

6.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	3,517	230

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	2,210	8,524
Amounts owed to group undertakings	715,765	698,465
Other taxation and social security	-	4,774
Other creditors	103,000	107,000
Accruals and deferred income	1,120	4,037
	822,095	822,800

8.	Controlling party

The ultimate controlling party is B G Benson.

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