ACCOUNTS - Final Accounts preparation

Registered number: OC425474

BOW AND GARDINER LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026


BOW AND GARDINER LLP

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


BOW AND GARDINER LLP REGISTERED NUMBER:OC425474

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

	2026	2025
Note	€	€

Current assets
Cash at bank and in hand		19,420	14,852
Current liabilities
Creditors: amounts falling due within one year	4	(24,629)	(19,333)
Net current liabilities		(5,209)	(4,481)

Net liabilities		(5,209)	(4,481)

Represented by:
Members' other interests
Other reserves classified as equity	(5,209)	(4,481)

Total members' interests
Members' other interests	(5,209)	(4,481)

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

The entity was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

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

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 October 2026.

B Sharaby	D Zohar
Designated member	Designated member

The notes on pages 2 to 3 form part of these financial statements.

The Reconciliation of Members' Interests on page 5 presents the information otherwise shown in a Statement of Changes in Equity, in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

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BOW AND GARDINER LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Bow and Gardiner LLP is a private limited liability partnership ("LLP") incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

The principal activity of the LLP is to act as the general partner for a number of Irish limited partnerships.

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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.

2.2

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the members of the LLP. The members have indicated that they will continue to provide this support for at least 12 months from the date of their approval of these financial statements.

2.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.5

Creditors

Short-term creditors are measured at the transaction price.

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BOW AND GARDINER LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.6

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is Euro.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Employees

The LLP had no employees during the current and preceding year.

4.	Creditors: amounts falling due within one year
		2026	2025
		€	€

Trade creditors	718	1,565
Other creditors	23,183	17,050
Accruals	728	718
	24,629	19,333

5.	Contingent liabilities

As general partner, the LLP is liable for the debts of Dublin Exclusive Properties Limited Partnership and 147-148 Church Road Limited Partnership if the assets of those partnerships do not cover them. The members expect no liability to arise.

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