BW EMEA Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14551688

BW EMEA Holdings Limited

Financial statements

30 September 2024

BW EMEA Holdings Limited

Directors' responsibilities statement

Year ended 30 September 2024

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BW EMEA Holdings Limited

Statement of financial position

30 September 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Investments	5		72,242,230		–

Current assets

Debtors	6	44,114,580		100

Creditors: Amounts falling due within one year	7	( 45,191,976)		–
		------------		----
Net current (liabilities)/assets			( 1,077,396)		100
			------------		----
Total assets less current liabilities			71,164,834		100
			------------		----

Capital and reserves

Called up share capital	8	7,224,324	100
Share premium account		65,018,006	–
Profit and loss account		( 1,077,496)	–
		------------	----
Shareholders funds		71,164,834	100
		------------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

Mr S Fortkamp

Director

Company registration number: 14551688

BW EMEA Holdings Limited

Notes to the financial statements

Year ended 30 September 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Northbank Industrial Estate, Gilchrist Road, Irlam, Manchester, United Kingdom, M44 5AY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of employees during the year was 3 (2023: 3 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 October 2023	–
Additions	72,242,230
	------------
At 30 September 2024	72,242,230
	------------
Impairment
At 1 October 2023 and 30 September 2024	–
	------------

Carrying amount
At 30 September 2024	72,242,230
	------------
At 30 September 2023	–
	------------

6. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings	44,114,580	100
	------------	----

7. Creditors: Amounts falling due within one year

	2024	2023
	£	£
Bank overdrafts	45,191,976	–
	------------	----

JP Morgan Chase Bank and Barry-Wehmiller Companies, Inc. have entered into an agreement on a group account system to physically sweep the cash balances of all their European operations. As of 30 September 2024 there was a total group credit balance of £20.8m. All of the companies are jointly and severally liable for withdrawals on the account. BW EMEA Holdings Limited is the group account holder and had a negative share in the group account of £45,191,976 (2023: £nil) as at 30 September 2024.

8. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	7,224,323	7,224,323	100	100
	-----------	-----------	----	----

On 2 February 2024 the company issued 647,456 ordinary £1 shares for a premium of £5,827,100. On 25 April 2024 the company issued 215,819 ordinary £1 shares for a premium of £1,942,367. On 2 May 2024 the company issued 4,833,432 ordinary £1 shares for a premium of £43,500,889. On 4 June 2024 the company issued 329,291 ordinary £1 shares for a premium of £2,963,617. On 5 June 2024 the company issued 1,167,912 ordinary £1 shares for a premium of £10,511,214. On 12 July 2024 the company issued 30,313 ordinary £1 shares for a premium of £272,819 .

9. Summary audit opinion

The auditors report for the year ended 30 September 2024 was unqualified with the following matter:

"For the period ended 30 September 2023 the directors of the company took advantage of audit exemption under Section 480 of the Companies Act 2006, with the company being classified as dormant in the prior period. Accordingly, the comparative information was not subject to audit."

The senior statutory auditor was Simon Watson FCCA , for and on behalf of Lovewell Blake LLP . The auditors report was approved on 4 December 2025 .

10. Controlling party

The immediate parent undertaking is Barry-Wehmiller Euro Holdings SARL , a company based in Luxembourg. The ultimate parent company is Barry-Wehmiller Group Inc. which is incorporated in the United States of America. The registered office address of Barry-Wehmiller Group Inc. is 8020 Forsyth Boulevard, St Louis, Missouri, 63105-1707, USA. The ultimate controlling party is R H Chapman.