B Dowling Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04738209

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		149,157		94,944

			149,157		94,944
CURRENT ASSETS
Stocks	5	12,227		13,906
Debtors	6	108,375		59,792
Cash at bank and in hand		663,284		553,738

		783,886		627,436
Creditors: Amounts Falling Due Within One Year	7	(65,946 )		(51,659 )

NET CURRENT ASSETS (LIABILITIES)			717,940		575,777

TOTAL ASSETS LESS CURRENT LIABILITIES			867,097		670,721

PROVISIONS FOR LIABILITIES
Deferred Taxation			(34,306 )		(23,214 )

NET ASSETS			832,791		647,507

CAPITAL AND RESERVES
Called up share capital	9		4		4
Profit and Loss Account			832,787		647,503

SHAREHOLDERS' FUNDS			832,791		647,507

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B Dowling Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 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

B Dowling

Director

21st October 2025

The notes on pages 3 to 5 form part of these 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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

2.3. 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

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 ordirectly in equit.

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, including directors, during the year was: NIL (2024: NIL)

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B Dowling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	169,802	90,030	1,133	260,965
Additions	68,461	46,583	-	115,044
Disposals	(51,000 )	(25,650 )	-	(76,650 )

As at 31 May 2025	187,263	110,963	1,133	299,359

Depreciation
As at 1 June 2024	102,499	62,389	1,133	166,021
Provided during the period	16,080	9,505	-	25,585
Disposals	(17,680 )	(23,724 )	-	(41,404 )

As at 31 May 2025	100,899	48,170	1,133	150,202

Net Book Value
As at 31 May 2025	86,364	62,793	-	149,157

As at 1 June 2024	67,303	27,641	-	94,944

5. Stocks

	2025	2024
	£	£
Work in progress	12,227	13,906

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,699
Other debtors	108,375	58,093

	108,375	59,792

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,625
Trade creditors	782	1,789
Other creditors	9,540	6,463
Taxation and social security	55,624	41,782

	65,946	51,659

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,625

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B Dowling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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