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Registered number: 03130889






P.W.F. Limited


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025
























Prepared By:
CES Accountants
27 Milldale Crescent
Wolverhampton
England
WV10 6LP


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
Mr L A R Smith
Mr R J Smith


REGISTERED OFFICE
Unit 1 & 2 Addenbrooke Street
Wednesbury
West Midlands
WS10 8HH


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03130889



ACCOUNTANTS
CES Accountants
27 Milldale Crescent
Wolverhampton
England
WV10 6LP


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		284		333

CURRENT ASSETS
Stock		-		1,758
Debtors	5	2,128		180
Cash at bank and in hand		-		71
		2,128		2,009
CREDITORS: Amounts falling due within one year	6	50,176		46,936
NET CURRENT LIABILITIES			(48,048)		(44,927)
TOTAL ASSETS LESS CURRENT LIABILITIES			(47,764)		(44,594)

CAPITAL AND RESERVES

Called up share capital	7		101		101
Profit and loss account			(47,865)		(44,695)
SHAREHOLDERS' FUNDS			(47,764)		(44,594)

For the year ending 31/12/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 16/01/2026 and signed on their behalf by



.............................
Mr R J Smith
Director



.............................
Mr L A R Smith
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		%
Fixtures and Fittings		%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS

	Plant and	Fixtures
	Machinery	and Fittings	Total
	£	£	£
Cost
At 01/01/2025	12,624	4,480	17,104
At 31/12/2025	12,624	4,480	17,104
Depreciation
At 01/01/2025	12,360	4,411	16,771
For the year	39	10	49
At 31/12/2025	12,399	4,421	16,820
Net Book Amounts
At 31/12/2025	225	59	284
At 31/12/2024	264	69	333




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
VAT	-	180
Directors current account - Mr L A R Smith	2,128	-
	2,128	180




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
PAYE control	2,229	2,077
Directors current account - Mr L A R Smith	-	225
Bank loans and overdrafts	9,505	2,797
Bank Loan	21,892	25,327
Other creditors	16,135	16,135
Accruals	415	375
	50,176	46,936




7. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
101 Ordinary shares of £1 each	101	101
	101	101




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	2