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Registered number: 04738209
B Dowling Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
NN10 9TB
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of B Dowling Limited for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of B Dowling Limited for the year ended 31 May 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of B Dowling Limited , as a body, in accordance with the terms of our engagement letter dated 01 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of B Dowling Limited and state those matters that we have agreed to state to the directors of B Dowling Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B Dowling Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that B Dowling Limited 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 or loss of B Dowling Limited . You consider that B Dowling Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of B Dowling Limited . 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 financial statements.
21st September 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
NN10 9TB
Page 1
Page 2
Balance Sheet
Registered number: 04738209
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 164,559 149,157
164,559 149,157
CURRENT ASSETS
Stocks 5 13,760 12,227
Debtors 6 85,210 108,375
Cash at bank and in hand 709,624 663,284
808,594 783,886
Creditors: Amounts Falling Due Within One Year 7 (49,536 ) (65,946 )
NET CURRENT ASSETS (LIABILITIES) 759,058 717,940
TOTAL ASSETS LESS CURRENT LIABILITIES 923,617 867,097
PROVISIONS FOR LIABILITIES
Deferred Taxation (37,849 ) (34,306 )
NET ASSETS 885,768 832,791
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 885,764 832,787
SHAREHOLDERS' FUNDS 885,768 832,791
Page 2
Page 3
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Dowling
Director
21st September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
B Dowling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04738209 . The registered office is 9 Ferndale Road, Luton, Bedfordshire, LU1 1PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
Therefore the directors are happy to adopt the accounts being prepared under the Going Concern basis.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of commercial groundworks and associated construction services, net of value added tax, trade discounts and rebates.
Revenue from the provision of services is recognised in the accounting period in which the services are provided. Where contracts extend over more than one accounting period, revenue is recognised by reference to the stage of completion of the contract activity at the reporting date when the outcome can be assessed with reasonable certainty.
Amounts received in advance of work being performed are recognised as deferred income until the related services have been provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2025: NIL)
- -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2025 187,263 110,963 1,133 299,359
Additions 60,408 94,183 - 154,591
Disposals (83,600 ) (44,500 ) - (128,100 )
As at 31 May 2026 164,071 160,646 1,133 325,850
Depreciation
As at 1 June 2025 100,899 48,170 1,133 150,202
Provided during the period 17,515 27,542 - 45,057
Disposals (29,448 ) (4,520 ) - (33,968 )
As at 31 May 2026 88,966 71,192 1,133 161,291
Net Book Value
As at 31 May 2026 75,105 89,454 - 164,559
As at 1 June 2025 86,364 62,793 - 149,157
5. Stocks
2026 2025
£ £
Work in progress 13,760 12,227
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 4,309 2,768
CIS deductions owed to company 77,274 92,394
VAT 3,627 13,213
85,210 108,375
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,894 782
Corporation tax 40,691 55,624
Accruals and deferred income - 4,875
Directors' loan accounts 1,951 4,665
49,536 65,946
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8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
4 Ordinary Shares of £ 1.00 each 4 4
Page 6