Company registration number 06526753 (England and Wales)
B W ENTERPRISES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
B W ENTERPRISES LIMITED
COMPANY INFORMATION
Director
Mr B N Willis
Company number
06526753
Registered office
24 Cannon Hill Road
Coventry
Warwickshire
CV4 7DE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Monzo Bank Limited
Broadwalk House
5 Appold Street
London
EC2A 2AG
B W ENTERPRISES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
B W ENTERPRISES LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF B W ENTERPRISES LIMITED FOR THE YEAR ENDED 31 JANUARY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B W Enterprises Limited for the year ended 31 January 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of B W Enterprises Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B W Enterprises Limited and state those matters that we have agreed to state to the b oard of d irectors of B W Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B W Enterprises Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that B W Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B W Enterprises Limited. You consider that B W Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B W Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
21 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
B W ENTERPRISES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
-
0
2,735
Cash at bank and in hand
34,211
-
0
34,211
2,735
Creditors: amounts falling due within one year
4
(15,419)
-
0
Net current assets
18,792
2,735
Capital and reserves
Called up share capital
5
102
102
Profit and loss reserves
18,690
2,633
Total equity
18,792
2,735

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 21 October 2025
Mr B N Willis
Director
Company registration number 06526753 (England and Wales)
B W ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

B W Enterprises Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Cannon Hill Road, Coventry, Warwickshire, CV4 7DE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

B W ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
2,735
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
6,816
-
0
Other creditors
8,603
-
0
15,419
-
0
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' of £1 each
100
100
100
100
Ordinary 'B' of £1 each
1
1
1
1
Ordinary 'C' of 50p each
1
1
1
1
102
102
102
102
6
Ultimate controlling party

The ultimate controlling party is Mr B N Willis.

2025-01-31 2024-02-01 false false false 21 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr B N Willis 06526753 2024-02-01 2025-01-31 06526753 bus:Director1 2024-02-01 2025-01-31 06526753 bus:RegisteredOffice 2024-02-01 2025-01-31 06526753 bus:Agent1 2024-02-01 2025-01-31 06526753 2025-01-31 06526753 2024-01-31 06526753 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 06526753 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 06526753 core:CurrentFinancialInstruments 2025-01-31 06526753 core:CurrentFinancialInstruments 2024-01-31 06526753 core:ShareCapital 2025-01-31 06526753 core:ShareCapital 2024-01-31 06526753 core:RetainedEarningsAccumulatedLosses 2025-01-31 06526753 core:RetainedEarningsAccumulatedLosses 2024-01-31 06526753 core:ShareCapitalOrdinaryShareClass1 2025-01-31 06526753 core:ShareCapitalOrdinaryShareClass1 2024-01-31 06526753 core:ShareCapitalOrdinaryShareClass2 2025-01-31 06526753 core:ShareCapitalOrdinaryShareClass2 2024-01-31 06526753 core:ShareCapitalOrdinaryShareClass3 2025-01-31 06526753 core:ShareCapitalOrdinaryShareClass3 2024-01-31 06526753 core:ShareCapitalOrdinaryShares 2025-01-31 06526753 core:ShareCapitalOrdinaryShares 2024-01-31 06526753 2023-04-01 2024-01-31 06526753 core:WithinOneYear 2025-01-31 06526753 core:WithinOneYear 2024-01-31 06526753 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 06526753 bus:OrdinaryShareClass2 2024-02-01 2025-01-31 06526753 bus:OrdinaryShareClass3 2024-02-01 2025-01-31 06526753 bus:OrdinaryShareClass1 2025-01-31 06526753 bus:OrdinaryShareClass1 2024-01-31 06526753 bus:OrdinaryShareClass2 2025-01-31 06526753 bus:OrdinaryShareClass2 2024-01-31 06526753 bus:OrdinaryShareClass3 2025-01-31 06526753 bus:OrdinaryShareClass3 2024-01-31 06526753 bus:AllOrdinaryShares 2025-01-31 06526753 bus:AllOrdinaryShares 2024-01-31 06526753 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06526753 bus:FRS102 2024-02-01 2025-01-31 06526753 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 06526753 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06526753 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP