Bowdon Builders Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 05470579

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

BOWDON BUILDERS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

R D Barnes

REGISTERED OFFICE:

16A Regent Road

Altrincham

Cheshire

WA14 1RP

REGISTERED NUMBER:

05470579

ACCOUNTANTS:

Blair Shepherd

Chartered Accountants

16A Regent Road

Altrincham

Cheshire

WA14 1RP

CURRENT ASSETS

Cash at bank

35,922

48,107

CREDITORS

Amounts falling due within one year

4

45,722

58,651

NET CURRENT LIABILITIES

(9,800

)

(10,544

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,800

)

(10,544

)

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

6

(9,900

)

(10,644

)

SHAREHOLDERS' FUNDS

(9,800

)

(10,544

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 2 February 2024 and were signed by:

R D Barnes - Director

1.	STATUTORY INFORMATION

Bowdon Builders Limited is a private company, limited by shares , registered in Not specified/Other. 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/23

30/6/22

£

£

Accrued expenses

552

504

Directors' loan accounts

45,170

58,147

45,722

58,651

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/23

30/6/22

value:

£

£

100

Ordinary shares

£1

100

100

6.

RESERVES

Retained

earnings

£

At 1 July 2022

(10,644

)

Profit for the year

744

At 30 June 2023

(9,900

)