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REGISTERED NUMBER: 00104680 (England and Wales)















Bowers & Barr,limited

Abbreviated Unaudited Accounts

for the Year Ended

30 November 2016






Bowers & Barr,limited (Registered number: 00104680)

Contents of the Abbreviated Accounts
for the Year Ended 30 November 2016










Page

Company Information 1

Abbreviated Balance Sheet 2 to 3

Notes to the Abbreviated Accounts 4 to 5

Bowers & Barr,limited

Company Information
for the Year Ended 30 November 2016







DIRECTORS: A P Frosdick
Mrs J E Rose





SECRETARY: Mrs J E Rose





REGISTERED OFFICE: 30A Hall Plain
Great Yarmouth
Norfolk
NR30 2QD





REGISTERED NUMBER: 00104680 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
170 High Street
Gorleston
Great Yarmouth
Norfolk
NR31 6RG

Bowers & Barr,limited (Registered number: 00104680)

Abbreviated Balance Sheet
30 November 2016

2016 2015
Notes £    £   
FIXED ASSETS
Tangible assets 2 139,768 142,510

CURRENT ASSETS
Stocks 11,755 13,876
Debtors 240,078 404,286
Cash at bank and in hand 40,424 119
292,257 418,281
CREDITORS
Amounts falling due within one year 3 (398,085 ) (304,085 )
NET CURRENT (LIABILITIES)/ASSETS (105,828 ) 114,196
TOTAL ASSETS LESS CURRENT LIABILITIES 33,940 256,706

CREDITORS
Amounts falling due after more than one
year

3

(548,753

)

(637,254

)
NET LIABILITIES (514,813 ) (380,548 )

CAPITAL AND RESERVES
Called up share capital 4 12,000 12,000
Revaluation reserve 106,329 106,329
Capital redemption reserve 4,000 4,000
Profit and loss account (637,142 ) (502,877 )
SHAREHOLDERS' FUNDS (514,813 ) (380,548 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2016 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Bowers & Barr,limited (Registered number: 00104680)

Abbreviated Balance Sheet - continued
30 November 2016


The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


The financial statements were approved by the Board of Directors on 10 January 2018 and were signed on its behalf
by:




A P Frosdick - Director



Mrs J E Rose - Director


Bowers & Barr,limited (Registered number: 00104680)

Notes to the Abbreviated Accounts
for the Year Ended 30 November 2016


1. ACCOUNTING POLICIES

Accounting convention
The financial statements have been prepared under the historical cost convention as modified by the
revaluation of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities
(effective January 2015).

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

The company has adopted the provisions of UITF abstract 40 - Revenue recognition and service contracts.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work
done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts
and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - Straight line over 15 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over
the period of the lease.

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their
fair value. The capital element of the future payments is treated as a liability and the interest is charged to
the profit and loss account at a constant rate of charge on the balance of capital repayments outstanding.

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 the profit and loss account in the period to which they relate.

Bowers & Barr,limited (Registered number: 00104680)

Notes to the Abbreviated Accounts - continued
for the Year Ended 30 November 2016


1. ACCOUNTING POLICIES - continued

Going concern
H.M. Revenue & Customs instigated proceedings to wind up the company in November 2015 due to unpaid
tax liabilities. On 25 April 2016 Graham Stuart Wolloff of Elwell Watchorn & Saxton LLP was appointed
administrator under The Insolvency Act 1986. The company entered into a Company Voluntary Arrangement
on 3 April 2017 and the period of administration ended on 24 July 2017.

After careful review of the improved financial performance of the current year, directors' projections of
future periods, contract enquiries and the continued support of the directors in respect of loans made to the
company, the directors are confident the company is able to meet the repayment terms imposed by the
Company Voluntary Arrangement and that outstanding liabilities and future liabilities arising after entering
into the Company Voluntary Arrangement will be paid in full.

After due consideration the directors believe that the going concern basis is the appropriate method of
preparing the financial statements.

2. TANGIBLE FIXED ASSETS
Total
£   
COST OR VALUATION
At 1 December 2015 206,599
Additions 746
At 30 November 2016 207,345
DEPRECIATION
At 1 December 2015 64,089
Charge for year 3,488
At 30 November 2016 67,577
NET BOOK VALUE
At 30 November 2016 139,768
At 30 November 2015 142,510

3. CREDITORS

Creditors include an amount of £ 0 (2015 - £ 154,850 ) for which security has been given.

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2016 2015
value: £    £   
12,000 Ordinary £1 12,000 12,000