REGISTERED NUMBER: 04238399 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bond and Gowing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Gowing

R A Bond

SECRETARY:

R A Bond

REGISTERED OFFICE:

12 Norwich Road

Hethersett

Norwich

NR9 3DD

REGISTERED NUMBER:

04238399 (England and Wales)

ACCOUNTANTS:

Paul Taylor

Chartered Accountants

22 Middleton Street

Wymondham

Norfolk

NR180AD

FIXED ASSETS

Tangible assets

4

24,131

23,402

CURRENT ASSETS

Stocks

19,719

17,040

Debtors

5

40,619

2,167

Cash at bank and in hand

68,485

128,527

128,823

147,734

CREDITORS

Amounts falling due within one year

6

103,740

113,839

NET CURRENT ASSETS

25,083

33,895

TOTAL ASSETS LESS CURRENT LIABILITIES

49,214

57,297

PROVISIONS FOR LIABILITIES

1,349

1,349

NET ASSETS

47,865

55,948

CAPITAL AND RESERVES

Called up share capital

1,316

1,316

Retained earnings

46,549

54,632

47,865

55,948

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

D G Gowing - Director

R A Bond - Director

1.	STATUTORY INFORMATION

Bond and Gowing 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

215,857

Additions

6,580

Disposals

(42,375

)

At 31 March 2026

180,062

DEPRECIATION

At 1 April 2025

192,455

Charge for year

5,851

Eliminated on disposal

(42,375

)

At 31 March 2026

155,931

NET BOOK VALUE

At 31 March 2026

24,131

At 31 March 2025

23,402

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

2,167

Other debtors

40,619

-

40,619

2,167

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

71,614

67,449

Taxation and social security

27,512

41,971

Other creditors

4,614

4,419

103,740

113,839

7.	OTHER FINANCIAL COMMITMENTS

Commitments under operating leases

At 31 March 2026 the Company had future minimum lease payments under non-cancellable operating leases as follows:

2026 2025

£ £

Not later than 1 year 59,500 59,500

Later than 1 year and not later than 5 years 238,000 238,000

297,500 297,500