Bowling Enterprises Ltd - Filleted accounts

Bowling Enterprises Ltd
Registered number:		05035331
Statement of Financial Position
as at 28 February 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	5,596			4,647
Cash at bank and in hand		607			481
		6,203			5,128

Creditors: amounts falling due within one year	4	(5,586)			(4,951)

Net current assets			617			177

Net assets			617			177

Capital and reserves
Called up share capital			100			100
Profit and loss account			517			77

Shareholder's funds			617			177

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Bowling
Director
Approved by the board on 17 November 2025

Bowling Enterprises Ltd
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					1		1


3	Debtors					2025		2024
£							£

	Trade debtors					615		-
	Accrued income					-		899
	Other debtors					4,981		3,748
						5,596		4,647


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Accruals					1,320		1,260
	Corporation tax					2,895		2,189
	Other taxes and social security costs					1,371		1,502
						5,586		4,951


5	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	M Bowling
	Repayable on demand	3,748		-		32		3,716

		3,748		-		32		3,716


6	Other information

	Bowling Enterprises Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 Pear Tree Lane
	Newbury
	Berkshire
	RG14 2LX