A & M Hawk UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03162236

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,263		14,385

			8,263		14,385
CURRENT ASSETS
Debtors	5	14,337		21,997
Cash at bank and in hand		499		895

		14,836		22,892
Creditors: Amounts Falling Due Within One Year	6	(22,973 )		(29,991 )

NET CURRENT ASSETS (LIABILITIES)			(8,137 )		(7,099 )

TOTAL ASSETS LESS CURRENT LIABILITIES			126		7,286

Creditors: Amounts Falling Due After More Than One Year	7		(2,565 )		(4,405 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,570 )		(2,601 )

NET (LIABILITIES)/ASSETS			(4,009 )		280

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(4,011 )		278

SHAREHOLDERS' FUNDS			(4,009)		280

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A & M Hawk UK Limited

Balance Sheet (continued)

As At 31 March 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

A Bigwood

Director

3 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & M Hawk UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03162236 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the balance sheet date, the company had net liabilities. The directors have confirmed that they will continue to financially support the company for the foreseeable future, and will not withdraw funds to the detriment of the company or its other creditors. The company, with the directors support, is currently able to meets its liabilities as and when they fall due. For these reasons, the accounts are prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes, and is invoiced on a work done basis.

2.4. 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:

Plant & Machinery	25% on cost
Motor Vehicles	20% on cost
Computer Equipment	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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A & M Hawk UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	42,895	22,098	10,690	75,683
Additions	4,296	-	-	4,296
Disposals	(10,680 )	(3,000 )	(989 )	(14,669 )

As at 31 March 2025	36,511	19,098	9,701	65,310

Depreciation
As at 1 April 2024	36,527	17,642	7,129	61,298
Provided during the period	3,801	3,819	1,435	9,055
Disposals	(9,391 )	(3,000 )	(915 )	(13,306 )

As at 31 March 2025	30,937	18,461	7,649	57,047

Net Book Value
As at 31 March 2025	5,574	637	2,052	8,263

As at 1 April 2024	6,368	4,456	3,561	14,385

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,376	14,504
Amounts owed by participating interests	-	2,479
Other debtors	6,961	5,014

	14,337	21,997

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	724	180
Bank loans and overdrafts	16,840	14,272
Amounts owed to participating interests	1,225	-
Other creditors	1,300	7,145
Taxation and social security	2,884	8,394

	22,973	29,991

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

	2025	2024
	£	£
Bank loans	2,565	4,405

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A & M Hawk UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Angela Bigwood	(5,270 )	13,142	(4,933 )	-	2,939

The above loan is unsecured, and was repaid shortly after the year end.

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