B & W Automotive Limited

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

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

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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.

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.

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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)

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

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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

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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.

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