REGISTERED NUMBER: 02504324 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

AWM Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Spink

Mrs S Spink

REGISTERED OFFICE:

Units 17-18

Mercers Road

Chapel Pond Hill

Bury St Edmunds

Suffolk

IP32 7HX

REGISTERED NUMBER:

02504324 (England and Wales)

ACCOUNTANTS:

Sarah Place Accountants Ltd

Unit 4b

Boldero Road

Bury St Edmunds

Suffolk

IP32 7BS

FIXED ASSETS

Intangible assets

4

163

283

Property, plant and equipment

5

115,234

133,699

Investments

6

80

30

115,477

134,012

CURRENT ASSETS

Inventories

261,643

225,314

Debtors

7

435,422

64,862

Cash at bank and in hand

306,153

307,602

1,003,218

597,778

CREDITORS

Amounts falling due within one year

8

557,899

209,756

NET CURRENT ASSETS

445,319

388,022

TOTAL ASSETS LESS CURRENT LIABILITIES

560,796

522,034

PROVISIONS FOR LIABILITIES

10,380

17,639

NET ASSETS

550,416

504,395

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

550,316

504,295

550,416

504,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 27 August 2025 and were signed on its behalf by:

G Spink - Director

1.	STATUTORY INFORMATION

AWM 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.

Turnover

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

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 nil years.

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 on a reducing balance basis of 9%.

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

-

not provided

Short leasehold

-

4% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

388

AMORTISATION

At 1 May 2024

105

Charge for year

120

At 30 April 2025

225

NET BOOK VALUE

At 30 April 2025

163

At 30 April 2024

283

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Short

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

29,269

80,529

113,514

121,578

344,890

Additions

-

-

4,600

-

4,600

Disposals

-

-

-

(24,043

)

(24,043

)

At 30 April 2025

29,269

80,529

118,114

97,535

325,447

DEPRECIATION

At 1 May 2024

-

35,727

99,707

75,757

211,191

Charge for year

-

1,795

4,557

9,703

16,055

Eliminated on disposal

-

-

-

(17,033

)

(17,033

)

At 30 April 2025

-

37,522

104,264

68,427

210,213

NET BOOK VALUE

At 30 April 2025

29,269

43,007

13,850

29,108

115,234

At 30 April 2024

29,269

44,802

13,807

45,821

133,699

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

30

Additions

50

At 30 April 2025

80

NET BOOK VALUE

At 30 April 2025

80

At 30 April 2024

30

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

329,824

(22,066

)

Other debtors

6,000

8,000

Amounts due from group

companies

90,996

60,956

Directors' current accounts

-

12,696

Prepayments

8,602

5,276

435,422

64,862

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

438,613

124,132

Tax

53,098

34,460

Social security and other taxes

7,710

9,008

VAT

35,349

18,597

Other creditors

22,730

23,559

Directors' current accounts

399

-

557,899

209,756