Bowlrapid Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05961344 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BOWLRAPID LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R G Kilikita

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

05961344 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Investment property

4

1,570,000

CURRENT ASSETS

Debtors

5

141,204

139,254

Cash at bank

209,832

108,186

351,036

247,440

CREDITORS

Amounts falling due within one year

6

59,870

38,795

NET CURRENT ASSETS

291,166

208,645

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,861,166

1,778,645

PROVISIONS FOR LIABILITIES

7

334,300

NET ASSETS

1,526,866

1,444,345

CAPITAL AND RESERVES

Called up share capital

8

1

Fair value reserve

625,841

Retained earnings

901,024

818,503

SHAREHOLDERS' FUNDS

1,526,866

1,444,345

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 October 2026 and were signed by:

Mr R G Kilikita - Director

1.	STATUTORY INFORMATION

Bowlrapid Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts derived from rents charged to tenants during the year, and is recognised at the date the rental period occurred. This is stated after trade discounts, other sales taxes and net of VAT.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 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.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,570,000

NET BOOK VALUE

At 31 January 2026

1,570,000

At 31 January 2025

1,570,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2016

305,841

Valuation in 2018

350,000

Valuation in 2020

(30,000

)

Cost

944,159

1,570,000

The valuations were made by the director, on an open market value basis as at 31 January 2026.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

268

-

Amounts owed by group undertakings

137,417

Prepayments and accrued income

3,519

1,837

141,204

139,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

-

1,681

Tax

43,528

20,106

VAT

4,010

3,250

Other creditors

2,182

1,537

Amounts due to related party

100

99

Accruals and deferred income

10,050

12,122

59,870

38,795

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

334,300

Deferred

tax

£

Balance at 1 February 2025

334,300

Balance at 31 January 2026

334,300

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

1

Ordinary shares

£1

1