REGISTERED NUMBER: 01079240 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Birmingham Saw Blades Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

G W Knight

REGISTERED OFFICE:

Addison Building

Attwood Street, Lye

Stourbridge

West Midlands

DY9 8RU

REGISTERED NUMBER:

01079240 (England and Wales)

ACCOUNTANTS:

TAG Accountants Group Limited

Unit 8, Pendeford Place

Pendeford Business Park

Wobaston Road

Wolverhampton

WV9 5HD

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR

G W Knight held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G W Knight - Director

19 December 2025

TURNOVER

-

-

OPERATING PROFIT and

PROFIT BEFORE TAXATION

-

-

Tax on profit

4

-

-

PROFIT FOR THE FINANCIAL YEAR

-

-

CREDITORS

Amounts falling due within one year

5

529,810

529,810

NET CURRENT LIABILITIES

(529,810

)

(529,810

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(529,810

)

(529,810

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(529,910

)

(529,910

)

SHAREHOLDERS' FUNDS

(529,810

)

(529,810

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

G W Knight - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2023

100

(529,910

)

(529,810

)

Changes in equity

Balance at 31 March 2024

100

(529,910

)

(529,810

)

Changes in equity

Balance at 31 March 2025

100

(529,910

)

(529,810

)

1.	STATUTORY INFORMATION

Birmingham Saw Blades Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

529,810

529,810

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries with the group.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Solutions Work Limited.

The ultimate controlling party is G W Knight.

The ultimate parent company is Saw Mart Limited.