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REGISTERED NUMBER: 12923124 (England and Wales)















BWH CIVILS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2024






BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BWH CIVILS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2024







DIRECTORS: W Holt
B W Holt





REGISTERED OFFICE: 64 Nutwell Lane
Armthorpe
Doncaster
DN3 3JF





REGISTERED NUMBER: 12923124 (England and Wales)





ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB

BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

BALANCE SHEET
31ST OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,408 9,662

CURRENT ASSETS
Stocks 3,056 3,056
Debtors 5 48,862 25,565
Cash at bank 47,317 28,562
99,235 57,183
CREDITORS
Amounts falling due within one year 6 92,258 49,580
NET CURRENT ASSETS 6,977 7,603
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,385

17,265

CREDITORS
Amounts falling due after more than one year 7 (2,336 ) (5,215 )

PROVISIONS FOR LIABILITIES (1,852 ) (2,416 )
NET ASSETS 10,197 9,634

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,097 9,534
SHAREHOLDERS' FUNDS 10,197 9,634

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

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

BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

BALANCE SHEET - continued
31ST OCTOBER 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 18th July 2025 and were signed on its behalf by:





B W Holt - Director


BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024


1. STATUTORY INFORMATION

BWH Civils Ltd 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 15% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st November 2023
and 31st October 2024 12,800
DEPRECIATION
At 1st November 2023 3,138
Charge for year 2,254
At 31st October 2024 5,392
NET BOOK VALUE
At 31st October 2024 7,408
At 31st October 2023 9,662

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st November 2023
DEPRECIATION
Charge for year 1,506
At 31st October 2024 1,506
NET BOOK VALUE
At 31st October 2024 (1,506 )

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,096 2,088
Other debtors 47,766 23,477
48,862 25,565

BWH CIVILS LTD (REGISTERED NUMBER: 12923124)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,879 2,610
Taxation and social security 50,679 27,375
Other creditors 38,700 19,595
92,258 49,580

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,336 5,215

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st October 2024 and 31st October 2023:

2024 2023
£    £   
W Holt
Balance outstanding at start of year 9,900 9,563
Amounts advanced 61,900 66,280
Amounts repaid (49,896 ) (65,943 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,904 9,900

B W Holt
Balance outstanding at start of year 9,303 9,464
Amounts advanced 61,900 66,280
Amounts repaid (50,480 ) (66,441 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,723 9,303

During the year the directors received loans from the company, and repaid loans. These loans are free from interest and are repayable on demand.