REGISTERED NUMBER: 05988958 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Gowers Surveyors Limited

Page

Chartered accountants' report

1

Statement of financial position

2

Notes to the financial statements

3

to

6

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gowers Surveyors Limited for the year ended 31 March 2026 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Gowers Surveyors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gowers Surveyors Limited and state those matters that we have agreed to state to the director of Gowers Surveyors Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gowers Surveyors Limited and its director for our work or for this report.

It is your duty to ensure that Gowers Surveyors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gowers Surveyors Limited. You consider that Gowers Surveyors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gowers Surveyors 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 statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

4 November 2026

Fixed assets

Tangible assets

5

5,331

4,889

Current assets

Debtors

6

42,180

16,433

Cash at bank

8,649

21,101

50,829

37,534

Creditors

Amounts falling due within one year

7

55,131

51,659

Net current liabilities

(4,302

)

(14,125

)

Total assets less current liabilities

1,029

(9,236

)

Capital and reserves

Called up share capital

8

100

100

Retained earnings

929

(9,336

)

Shareholders' funds

1,029

(9,236

)

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 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 31 October 2026 and were signed by:

P A Gowers - Director

1.	Statutory information

Gowers Surveyors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05988958

Registered office:

Orion House

14 Barn Hill

Stamford

Lincolnshire

PE9 2AE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

5.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 April 2025

21,040

Additions

1,356

At 31 March 2026

22,396

Depreciation

At 1 April 2025

16,151

Charge for year

914

At 31 March 2026

17,065

Net book value

At 31 March 2026

5,331

At 31 March 2025

4,889

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

30,818

22,938

Provision for cancelled inv.

(9,786

)

(6,505

)

Directors' loan accounts

21,148

-

42,180

16,433

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

3,176

1,076

Trade creditors

1,505

118

Corporation tax

36,360

32,861

Social security and other taxes

521

688

VAT

12,719

13,145

Directors' loan accounts

-

2,921

Accrued expenses

850

850

55,131

51,659

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

P A Gowers

Balance outstanding at start of year

(2,921

)

(2,847

)

Amounts advanced

155,668

132,594

Amounts repaid

(131,598

)

(132,668

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,149

(2,921

)