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REGISTERED NUMBER: 13439135 (England and Wales)

















BWM WAR Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024






BWM WAR Limited (Registered number: 13439135)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BWM WAR Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: RS Ghuman
P J A Hart





REGISTERED OFFICE: 7B Tournament Court
Edgehill Drive
Warwick
Warwickshire
CV34 6LG





REGISTERED NUMBER: 13439135 (England and Wales)





ACCOUNTANTS: Moffat Gilbert
Unit 12
Shottery Brook Office Park
Timothy's Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NR

BWM WAR Limited (Registered number: 13439135)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 637,215 694,813
Investments 5 948 948
638,163 695,761

CURRENT ASSETS
Debtors 6 513,105 237,953
Cash at bank 59,864 49,960
572,969 287,913
CREDITORS
Amounts falling due within one year 7 159,375 166,667
NET CURRENT ASSETS 413,594 121,246
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,051,757

817,007

CREDITORS
Amounts falling due after more than one
year

8

-

166,666
NET ASSETS 1,051,757 650,341

CAPITAL AND RESERVES
Called up share capital 9 948 948
Retained earnings 10 1,050,809 649,393
SHAREHOLDERS' FUNDS 1,051,757 650,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

BWM WAR Limited (Registered number: 13439135)

Balance Sheet - continued
31 August 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:





RS Ghuman - Director


BWM WAR Limited (Registered number: 13439135)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

BWM WAR Limited is a private company, limited by shares , registered in England and Wales. 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.

Preparation of consolidated financial statements
The financial statements contain information about BWM WAR Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of fifteen years.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023 762,600
Impairments (7,292 )
At 31 August 2024 755,308
AMORTISATION
At 1 September 2023 67,787
Charge for year 50,306
At 31 August 2024 118,093
NET BOOK VALUE
At 31 August 2024 637,215
At 31 August 2023 694,813

BWM WAR Limited (Registered number: 13439135)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023
and 31 August 2024 948
NET BOOK VALUE
At 31 August 2024 948
At 31 August 2023 948

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings 513,105 237,953

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 159,375 166,667

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Other creditors - 166,666

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
450 Ordinary £1 450 450
498 Ordinary 'A' £1 498 498
948 948

10. RESERVES
Retained
earnings
£   

At 1 September 2023 649,393
Profit for the year 854,412
Dividends (452,996 )
At 31 August 2024 1,050,809

BWM WAR Limited (Registered number: 13439135)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

11. POST BALANCE SHEET EVENTS

On 4 November 2024 there was a purchase of own shares by the company to the value of £1,000,000 which reduced the issued share capital to 730 shares.

12. ULTIMATE CONTROLLING PARTY

The directors are the joint controlling parties of the company.