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REGISTERED NUMBER: 12450173 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

AWH ACQUISITION CORP LTD
TRADING AS
CARTWRIGHT KING

AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Balance Sheet 1

Notes to the Financial Statements 3


AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
Fixed assets
Intangible assets 4 6,250 -
Tangible assets 5 18,750 -
25,000 -

Current assets
Debtors 6 658,948 100
Cash at bank and in hand 199,312 -
858,260 100
Creditors
Amounts falling due within one year 7 (769,515 ) -
Net current assets 88,745 100
Total assets less current liabilities 113,745 100

Provisions for liabilities (4,688 ) -
Net assets 109,057 100

Capital and reserves
Called up share capital 100 100
Retained earnings 108,957 -
109,057 100

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by:





M J Shiels - Director


AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. Statutory information

Awh Acquisition Corp Ltd 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: 12450173

Registered office: One One Cathedral Square
First Floor
Blackburn
BB1 1FB

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


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
Fees receivable represents the fair value of consideration due in respect of services provided to clients as at the balance sheet date, except where the firm's entitlement to consideration is contingent upon a future event or the time cost is not expected to be recoverable in a bill. Fees receivable are shown net of VAT. Where the ability to recover fees on a matter is non-contingent, fees receivable are recognised on the basis of stage of completion and are valued at the amount expected to be billed in respect of that time.

In respect of contingent matters, where the company's right to consideration does not arise until after the occurrence of a critical event outside firms' control, revenue is not recognised until that event occurs and until such time as it can be reliably estimated.

Other income - Other income includes bank interest as income recognition. Revenue from bank interest is recognised when interest been credited in the bank account.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of two years.

AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. Accounting policies - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 2 years

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

At each balance sheet date, the company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

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 balance sheet date.

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

AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. Accounting policies - continued

Trade debtors
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. Employees and directors

The average number of employees during the year was 48 (2022 - NIL ) .

4. Intangible fixed assets
Patents
and
licences
£   
Cost
Additions 10,000
At 30 September 2023 10,000
Amortisation
Amortisation for year 3,750
At 30 September 2023 3,750
Net book value
At 30 September 2023 6,250

AWH ACQUISITION CORP LTD (REGISTERED NUMBER: 12450173)
TRADING AS CARTWRIGHT KING

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
Additions 30,000
At 30 September 2023 30,000
Depreciation
Charge for year 11,250
At 30 September 2023 11,250
Net book value
At 30 September 2023 18,750

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 317,967 -
Amounts recoverable on contract 190,000 -
Other debtors 150,981 100
658,948 100

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 362,155 -
Taxation and social security 261,842 -
Other creditors 145,518 -
769,515 -

8. Related party disclosures

AWH Real Estates Ltd is related to AWH Acquisition Corp Ltd because these companies are under common control. At 30 September 2023, the company is owed £133,607 to AWH Real Estates Ltd and are classified as other creditors due within one year.

9. Ultimate controlling party

The company is ultimately controlled by AWH Acquisition Holdings Ltd. AWH Acquisition Holdings Ltd is the parent company of AWH Acquisition Corp Ltd. AWH Acquisition Holdings Ltd is a company registered in England and Wales, company number - 14516671.