2024-06-01 2025-05-31 2025-05-31 false 10757350 BWORKS TRADING LTD 2026-02-25 45320 false iso4217:GBP xbrli:pure 10757350 2024-05-31 10757350 2025-05-31 10757350 2024-06-01 2025-05-31 10757350 2023-05-31 10757350 2024-05-31 10757350 2023-06-01 2024-05-31 10757350 bus:SmallEntities 2024-06-01 2025-05-31 10757350 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10757350 bus:FullAccounts 2024-06-01 2025-05-31 10757350 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10757350 core:WithinOneYear 2025-05-31 10757350 core:AfterOneYear 2025-05-31 10757350 core:WithinOneYear 2024-05-31 10757350 core:AfterOneYear 2024-05-31 10757350 core:ShareCapital 2025-05-31 10757350 core:SharePremium 2025-05-31 10757350 core:RevaluationReserve 2025-05-31 10757350 core:OtherReservesSubtotal 2025-05-31 10757350 core:RetainedEarningsAccumulatedLosses 2025-05-31 10757350 core:ShareCapital 2024-05-31 10757350 core:SharePremium 2024-05-31 10757350 core:RevaluationReserve 2024-05-31 10757350 core:OtherReservesSubtotal 2024-05-31 10757350 core:RetainedEarningsAccumulatedLosses 2024-05-31 10757350 core:LandBuildings 2025-05-31 10757350 core:PlantMachinery 2025-05-31 10757350 core:Vehicles 2025-05-31 10757350 core:FurnitureFittings 2025-05-31 10757350 core:OfficeEquipment 2025-05-31 10757350 core:NetGoodwill 2025-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10757350 core:ListedExchangeTraded 2025-05-31 10757350 core:UnlistedNon-exchangeTraded 2025-05-31 10757350 core:LandBuildings 2024-05-31 10757350 core:PlantMachinery 2024-05-31 10757350 core:Vehicles 2024-05-31 10757350 core:FurnitureFittings 2024-05-31 10757350 core:OfficeEquipment 2024-05-31 10757350 core:NetGoodwill 2024-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10757350 core:ListedExchangeTraded 2024-05-31 10757350 core:UnlistedNon-exchangeTraded 2024-05-31 10757350 core:LandBuildings 2024-06-01 2025-05-31 10757350 core:PlantMachinery 2024-06-01 2025-05-31 10757350 core:Vehicles 2024-06-01 2025-05-31 10757350 core:FurnitureFittings 2024-06-01 2025-05-31 10757350 core:OfficeEquipment 2024-06-01 2025-05-31 10757350 core:NetGoodwill 2024-06-01 2025-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10757350 core:ListedExchangeTraded 2024-06-01 2025-05-31 10757350 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10757350 core:MoreThanFiveYears 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments 2025-05-31 10757350 core:Non-currentFinancialInstruments 2024-05-31 10757350 dpl:CostSales 2024-06-01 2025-05-31 10757350 dpl:DistributionCosts 2024-06-01 2025-05-31 10757350 core:LandBuildings 2024-06-01 2025-05-31 10757350 core:PlantMachinery 2024-06-01 2025-05-31 10757350 core:Vehicles 2024-06-01 2025-05-31 10757350 core:FurnitureFittings 2024-06-01 2025-05-31 10757350 core:OfficeEquipment 2024-06-01 2025-05-31 10757350 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 10757350 core:NetGoodwill 2024-06-01 2025-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10757350 dpl:GroupUndertakings 2024-06-01 2025-05-31 10757350 dpl:ParticipatingInterests 2024-06-01 2025-05-31 10757350 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 10757350 core:ListedExchangeTraded 2024-06-01 2025-05-31 10757350 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10757350 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10757350 dpl:CostSales 2023-06-01 2024-05-31 10757350 dpl:DistributionCosts 2023-06-01 2024-05-31 10757350 core:LandBuildings 2023-06-01 2024-05-31 10757350 core:PlantMachinery 2023-06-01 2024-05-31 10757350 core:Vehicles 2023-06-01 2024-05-31 10757350 core:FurnitureFittings 2023-06-01 2024-05-31 10757350 core:OfficeEquipment 2023-06-01 2024-05-31 10757350 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 10757350 core:NetGoodwill 2023-06-01 2024-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 10757350 dpl:GroupUndertakings 2023-06-01 2024-05-31 10757350 dpl:ParticipatingInterests 2023-06-01 2024-05-31 10757350 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 10757350 core:ListedExchangeTraded 2023-06-01 2024-05-31 10757350 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10757350 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10757350 core:NetGoodwill 2025-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10757350 core:LandBuildings 2025-05-31 10757350 core:PlantMachinery 2025-05-31 10757350 core:Vehicles 2025-05-31 10757350 core:FurnitureFittings 2025-05-31 10757350 core:OfficeEquipment 2025-05-31 10757350 core:AfterOneYear 2025-05-31 10757350 core:WithinOneYear 2025-05-31 10757350 core:ListedExchangeTraded 2025-05-31 10757350 core:UnlistedNon-exchangeTraded 2025-05-31 10757350 core:ShareCapital 2025-05-31 10757350 core:SharePremium 2025-05-31 10757350 core:RevaluationReserve 2025-05-31 10757350 core:OtherReservesSubtotal 2025-05-31 10757350 core:RetainedEarningsAccumulatedLosses 2025-05-31 10757350 core:NetGoodwill 2024-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10757350 core:LandBuildings 2024-05-31 10757350 core:PlantMachinery 2024-05-31 10757350 core:Vehicles 2024-05-31 10757350 core:FurnitureFittings 2024-05-31 10757350 core:OfficeEquipment 2024-05-31 10757350 core:AfterOneYear 2024-05-31 10757350 core:WithinOneYear 2024-05-31 10757350 core:ListedExchangeTraded 2024-05-31 10757350 core:UnlistedNon-exchangeTraded 2024-05-31 10757350 core:ShareCapital 2024-05-31 10757350 core:SharePremium 2024-05-31 10757350 core:RevaluationReserve 2024-05-31 10757350 core:OtherReservesSubtotal 2024-05-31 10757350 core:RetainedEarningsAccumulatedLosses 2024-05-31 10757350 core:NetGoodwill 2023-05-31 10757350 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 10757350 core:LandBuildings 2023-05-31 10757350 core:PlantMachinery 2023-05-31 10757350 core:Vehicles 2023-05-31 10757350 core:FurnitureFittings 2023-05-31 10757350 core:OfficeEquipment 2023-05-31 10757350 core:AfterOneYear 2023-05-31 10757350 core:WithinOneYear 2023-05-31 10757350 core:ListedExchangeTraded 2023-05-31 10757350 core:UnlistedNon-exchangeTraded 2023-05-31 10757350 core:ShareCapital 2023-05-31 10757350 core:SharePremium 2023-05-31 10757350 core:RevaluationReserve 2023-05-31 10757350 core:OtherReservesSubtotal 2023-05-31 10757350 core:RetainedEarningsAccumulatedLosses 2023-05-31 10757350 core:AfterOneYear 2024-06-01 2025-05-31 10757350 core:WithinOneYear 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10757350 core:Non-currentFinancialInstruments core:CostValuation 2025-05-31 10757350 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10757350 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 10757350 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10757350 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10757350 bus:Director1 2024-06-01 2025-05-31

BWORKS TRADING LTD

Registered Number
10757350
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

BWORKS TRADING LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | DHESI, Harjit Singh

Registered Address | 8 Longwood Garth
| Tingley
| WF3 1UJ

Registered Number | 10757350 (England and Wales)

BWORKS TRADING LTD
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks |  | 12,225 |  |  |  | 13,305 |  |
Debtors | 4 | 2,500 |  |  |  | - |  |
Cash at bank and on hand |  | 33,043 |  |  |  | 30,677 |  |
|  | 47,768 |  |  |  | 43,982 |  |
Creditors amounts falling due within one year | 5 | (10,021) |  |  |  | (9,437) |  |
Net current assets (liabilities) |  |  |  | 37,747 |  |  |  | 34,545
Total assets less current liabilities |  |  |  | 37,747 |  |  |  | 34,545
Net assets |  |  |  | 37,747 |  |  |  | 34,545
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 37,647 |  |  |  | 34,445
Shareholders' funds |  |  |  | 37,747 |  |  |  | 34,545

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 February 2026, and are signed on its behalf by:
DHESI, Harjit Singh Director Registered Company No. 10757350

BWORKS TRADING LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| Current 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 920 |  | 920
| At 31 May 25 | 920 |  | 920
| Depreciation and impairment
| At 01 June 24 | 920 |  | 920
| At 31 May 25 | 920 |  | 920
| Net book value
| At 31 May 25 | - |  | -
| At 31 May 24 | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,500 |  | -
| Total | 2,500 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 751 |  | 2,147
| Other creditors | 9,270 |  | 7,290
| Total | 10,021 |  | 9,437

6. | Directors advances, credits and guarantees
--- | ---
| Included in creditors: amounts falling due within one year were loans from the director of £7,407 (2024: £5,550). The loans were interest free, with no fixed date for repayment.