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Registered number: 11142674










AWO HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
AWO HOLDINGS LIMITED
REGISTERED NUMBER: 11142674

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
200
200

Current assets
  

Debtors: amounts falling due within one year
 5 
28,625
21,730

Creditors: amounts falling due within one year
 6 
(27,790)
(21,547)

Net current assets
  
 
 
835
 
 
183

Total assets less current liabilities
  
1,035
383

  

Net assets
  
1,035
383


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
735
83

  
1,035
383


Page 1

 
AWO HOLDINGS LIMITED
REGISTERED NUMBER: 11142674
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr D Bedford
................................................
Mr T Bedford
Director
Director


Date: 21 August 2025
Date:21 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
AWO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

AWO Holdings Limited ("the Company") is a private company limited by shares, incorporated in England and Wales under the Companies Act.
The registered number and address of the registered office is given in the company information. 
The functional and presentational currency of the Company is pounds sterling (£) and rounded to the nearest whole pound. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its directors, shareholders, related companies and partnerships. The financial statements do not include any adjustments that would arise if such support is not continuing.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
AWO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 
AWO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.6
Financial instruments (continued)

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 April 2024
200



At 31 March 2025
200




The Company owns 100% of the holding of A.W.O. Recycling Limited.
The Company also owns 100% of the holding of AWO Energy Limited. 

Page 5

 
AWO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Other debtors
1,300
1,300

Prepayments and accrued income
27,325
20,430

28,625
21,730



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
26,590
20,417

Accruals and deferred income
1,200
1,130

27,790
21,547


Amounts owed to group undertakings are unsecured, interest free and repayable on demand. 


7.


Transactions with directors

During the year a director was loaned monies by the company. Advances to that director totalled £nil (2024: £250) and repayments totalled £nil (2024: £nil). At the balance sheet date £325 was owed by the director (2024: £325). Interest of £nil (2024: £nil) has been charged on this loan. This amount is included within other debtors.
During the year a second director was loaned monies by the company. Advances to that director totalled £nil (2024: £250) and repayments totalled £nil (2024: £nil). At the balance sheet date £325 was owed by the director (2024: £325). Interest of £nil (2024: £nil) has been charged on this loan. This amount is included within other debtors.
During the year a third director was loaned monies by the company. Advances to that director totalled £nil (2024: £250) and repayments totalled £nil (2024: £nil). At the balance sheet date £325 was owed by the director (2024: £325). Interest of £nil (2024: £nil) has been charged on this loan. This amount is included within other debtors.
During the year a fourth director was loaned monies by the company. Advances to that director totalled £nil (2024: £250) and repayments totalled £nil (2024: £nil). At the balance sheet date £325 was owed by the director (2024: £325). Interest of £nil (2024: £nil) has been charged on this loan. This amount is included within other debtors.
The above balances are unsecured and repayable on demand.

 
Page 6