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Registered number: 07722900
B & W Automotive Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
B & W Automotive Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
B & W Automotive Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07722900

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 153,867 |  | 160,978
|  |  | 153,867 |  | 160,978
CURRENT ASSETS
Stocks | 5 | 6,150 |  | 6,800 |
Debtors | 6 | 1,450 |  | 1,317 |
Cash at bank and in hand |  | 190,919 |  | 147,014 |
|  | 198,519 |  | 155,131 |
Creditors: Amounts Falling Due Within One Year | 7 | (57,458 ) |  | (51,678 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 141,061 |  | 103,453
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 294,928 |  | 264,431
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (47,530 ) |  | (55,050 )
NET ASSETS |  |  | 247,398 |  | 209,381
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 247,397 |  | 209,380
SHAREHOLDERS' FUNDS |  |  | 247,398 |  | 209,381

Page 1
Page 2
B & W Automotive Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

L Wainwright Director
18 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
B & W Automotive Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
B & W Automotive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07722900 . The registered office is 45 City Road, Chester, Cheshire, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% on cost
Plant & Machinery | 25% on cost
Motor Vehicles | 25% on net book value
Fixtures & Fittings | 10% on cost
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
B & W Automotive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 August 2024 | 144,606 | 6,569 | 26,625 | 2,000
Additions | - | 2,685 | - | -
As at 31 July 2025 | 144,606 | 9,254 | 26,625 | 2,000
Depreciation
As at 1 August 2024 | 5,784 | 5,479 | 7,462 | 400
Provided during the period | 2,892 | 1,761 | 4,791 | 200
As at 31 July 2025 | 8,676 | 7,240 | 12,253 | 600
Net Book Value
As at 31 July 2025 | 135,930 | 2,014 | 14,372 | 1,400
As at 1 August 2024 | 138,822 | 1,090 | 19,163 | 1,600

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 August 2024 | 1,247 | 181,047
Additions | - | 2,685
As at 31 July 2025 | 1,247 | 183,732
Depreciation
As at 1 August 2024 | 944 | 20,069
Provided during the period | 152 | 9,796
As at 31 July 2025 | 1,096 | 29,865
Net Book Value
As at 31 July 2025 | 151 | 153,867
As at 1 August 2024 | 303 | 160,978

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 6,150 |  | 6,800

Page 4
Page 5
B & W Automotive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 660
Other debtors | 1,450 |  | 657
| 1,450 |  | 1,317

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,540 |  | 3,540
Trade creditors | 11,144 |  | 13,490
Bank loans and overdrafts | 8,172 |  | 8,172
Other creditors | 12,050 |  | 12,376
Taxation and social security | 22,552 |  | 14,100
| 57,458 |  | 51,678

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,297 |  | 9,956
Bank loans | 40,233 |  | 45,094
| 47,530 |  | 55,050

9. Secured Creditors
Of the creditors the following amounts are secured. The security in respect of the bank loans is by way of fixed and floating charges held by HSBC UK Bank PLC over all assets of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 48,405 |  | 53,265

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 1,800
| - |  | 1,800

Page 5
Page 6
B & W Automotive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
12. Related Party Transactions
The director has made an interest free loan available to the company throughout the period of £12,050 (2024 - £12,165), repayable on demand.
Page 6