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REGISTERED NUMBER: 01953915















B. and W. Tunnelling Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






B. and W. Tunnelling Limited (Registered number: 01953915)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B. and W. Tunnelling Limited

Company Information
for the Year Ended 31 December 2024







Directors: Mr S Williams
Mr D Wislocki





Registered office: Abergarw Trading Estate
Brynmenyn
Bridgend
CF32 9LW





Registered number: 01953915





Accountants: Menzies LLP, Statutory Auditors
5th Floor Hodge House
114-116 St Mary Street
Cardiff
CF10 1DY

B. and W. Tunnelling Limited (Registered number: 01953915)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 4 217,075 192,682

Current assets
Debtors 5 2,170,940 1,223,583
Cash at bank 3,040,401 2,824,953
5,211,341 4,048,536
Creditors
Amounts falling due within one year 6 (705,185 ) (487,896 )
Net current assets 4,506,156 3,560,640
Total assets less current liabilities 4,723,231 3,753,322

Creditors
Amounts falling due after more than one
year

7

(82,949

)

(90,601

)

Provisions for liabilities (12,289 ) (13,945 )
Net assets 4,627,993 3,648,776

Capital and reserves
Called up share capital 9 50 50
Capital redemption reserve 10 50 50
Retained earnings 10 4,627,893 3,648,676
Shareholders' funds 4,627,993 3,648,776

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

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

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 September 2025 and were signed on its behalf by:





Mr S Williams - Director


B. and W. Tunnelling Limited (Registered number: 01953915)

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

1. Statutory information

B & W Tunnelling 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of civil engineering services to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 10 (2023 - 12 ) .

4. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1 January 2024 508,908 298,723 807,631
Additions - 105,905 105,905
Disposals - (62,092 ) (62,092 )
At 31 December 2024 508,908 342,536 851,444
Depreciation
At 1 January 2024 469,832 145,117 614,949
Charge for year 9,770 48,461 58,231
Eliminated on disposal - (38,811 ) (38,811 )
At 31 December 2024 479,602 154,767 634,369
Net book value
At 31 December 2024 29,306 187,769 217,075
At 31 December 2023 39,076 153,606 192,682

B. and W. Tunnelling Limited (Registered number: 01953915)

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

4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
Cost
At 1 January 2024 186,738
Additions 97,654
Disposals (33,654 )
At 31 December 2024 250,738
Depreciation
At 1 January 2024 59,027
Charge for year 41,280
Eliminated on disposal (15,118 )
At 31 December 2024 85,189
Net book value
At 31 December 2024 165,549
At 31 December 2023 127,711

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 1,902,216 956,645
Amounts recoverable on contract 11,504 59,677
Other debtors - 43,155
VAT 204,803 124,503
Prepayments 43,019 39,603
Accrued income 9,398 -
2,170,940 1,223,583

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Finance leases 63,664 24,153
Trade creditors 434,264 223,641
Tax 204,241 230,784
Other creditors 1,056 2,998
Accrued expenses 1,960 6,320
705,185 487,896

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Finance leases 82,949 90,601

8. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Finance leases 146,613 114,754

Finance lease creditors are secured against the assets to which they relate.

B. and W. Tunnelling Limited (Registered number: 01953915)

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

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary 1 50 50

10. Reserves
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 January 2024 3,648,676 50 3,648,726
Profit for the year 979,217 979,217
At 31 December 2024 4,627,893 50 4,627,943

11. Related party disclosures

As at 31 December 2024 a balance of £Nil (2023: £Nil) was due from B & W Specialist Tunnelling Contractors Limited, a company under common control.
As at 31 December 2024, a balance of £Nil (2023: £Nil) was due from B & W Micro Tunnelling Limited, a company under common control.

12. Ultimate controlling party

The controlling party is Mr S Williams.