Company Registration No. 07349127 (England and Wales)
B W ELECTRICAL SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
St Matthews House
Haugh Lane
Hexham
Northumberland
NE46 3PU
B W ELECTRICAL SOLUTIONS LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
B W ELECTRICAL SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,063
57,564
Current assets
Stocks
-
680
Debtors
4
125,466
144,457
Cash at bank and in hand
113,824
111,573
239,290
256,710
Creditors: amounts falling due within one year
5
(96,395)
(59,179)
Net current assets
142,895
197,531
Total assets less current liabilities
155,958
255,095
Provisions for liabilities
(2,500)
(11,000)
Net assets
153,458
244,095
Capital and reserves
Called up share capital
11
11
Capital redemption reserve
11
11
Profit and loss reserves
153,436
244,073
Total equity
153,458
244,095

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

B W ELECTRICAL SOLUTIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
Mr C P Watt
Director
Company registration number 07349127 (England and Wales)
B W ELECTRICAL SOLUTIONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 September 2023
22
-
0
366,283
366,305
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
83,689
83,689
Dividends
-
-
(104,350)
(104,350)
Redemption of shares
-
0
11
(101,549)
(101,538)
Reduction of shares
(11)
-
-
0
(11)
Balance at 31 August 2024
11
11
244,073
244,095
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
8,363
8,363
Dividends
-
-
(99,000)
(99,000)
Balance at 31 August 2025
11
11
153,436
153,458
B W ELECTRICAL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

B W Electrical Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, St Matthews House, Haugh Lane, Hexham, Northumberland, NE46 3PU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% reducing balance
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

B W ELECTRICAL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
7
B W ELECTRICAL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
3
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 September 2024
24,957
98,686
123,643
Disposals
(7,347)
(78,567)
(85,914)
At 31 August 2025
17,610
20,119
37,729
Depreciation and impairment
At 1 September 2024
19,450
46,629
66,079
Depreciation charged in the year
790
2,146
2,936
Eliminated in respect of disposals
(7,109)
(37,240)
(44,349)
At 31 August 2025
13,131
11,535
24,666
Carrying amount
At 31 August 2025
4,479
8,584
13,063
At 31 August 2024
5,507
52,057
57,564
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
115,666
144,457
Other debtors
9,800
-
0
125,466
144,457
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,535
11,142
Taxation and social security
40,728
43,671
Other creditors
47,132
4,366
96,395
59,179
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