IRIS Accounts Production v25.4.12.37 06304180 Board of Directors 1.4.24 31.3.25 31.3.25 23/12/2025 0 false true false false true false Auditors Opinion Ordinary 1p 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06304180 2024-03-31 06304180 2025-03-31 06304180 2024-04-01 2025-03-31 06304180 2023-03-31 06304180 2023-04-01 2024-03-31 06304180 2024-03-31 06304180 ns15:EnglandWales 2024-04-01 2025-03-31 06304180 ns14:PoundSterling 2024-04-01 2025-03-31 06304180 ns10:Director1 2024-04-01 2025-03-31 06304180 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06304180 ns10:SmallEntities 2024-04-01 2025-03-31 06304180 ns10:Audited 2024-04-01 2025-03-31 06304180 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06304180 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06304180 ns10:FullAccounts 2024-04-01 2025-03-31 06304180 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 06304180 ns10:Director2 2024-04-01 2025-03-31 06304180 ns10:Director3 2024-04-01 2025-03-31 06304180 ns10:Director4 2024-04-01 2025-03-31 06304180 ns10:Director5 2024-04-01 2025-03-31 06304180 ns10:Director6 2024-04-01 2025-03-31 06304180 ns10:RegisteredOffice 2024-04-01 2025-03-31 06304180 ns5:CurrentFinancialInstruments 2025-03-31 06304180 ns5:CurrentFinancialInstruments 2024-03-31 06304180 ns5:ShareCapital 2025-03-31 06304180 ns5:ShareCapital 2024-03-31 06304180 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06304180 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 06304180 1 2024-04-01 2025-03-31 06304180 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06304180 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 06304180 ns10:OrdinaryShareClass2 2025-03-31 06304180 1 2024-04-01 2025-03-31

REGISTERED NUMBER: 06304180 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AJW DISTRIBUTION (ESSEX) LIMITED

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| AJW DISTRIBUTION (ESSEX) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | A J Woods

| J Woods

| G M Woods

| T Woods

| C L Woods

| K Patrick

| REGISTERED OFFICE: | Units 6-7

| Honeysome Industrial Estate

| Honeysome Road

| Chatteris

| Cambridgeshire

| PE16 6TG

| BUSINESS ADDRESS: | Unit F

| Eastways Ind Estate

| Witham

| Essex

| CM8 3YQ

| REGISTERED NUMBER: | 06304180 (England and Wales)

| AUDITORS: | Thompson Taraz Rand Audit and Assurance Limited

| Statutory Auditors

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

CURRENT ASSETS

Stocks | - |  | 648,030 |  |

Debtors | 5 | 100 |  | 540,519 |  |

Cash and cash equivalents | - |  | 129,909 |  |

100 |  | 1,318,458 |  |

CREDITORS

Amounts falling due within one year | 6 | - |  | (1,035,920 | ) |

NET CURRENT ASSETS | 100 |  | 282,538 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 282,538 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | - |  | 287,864 |  |

SHAREHOLDERS' FUNDS | 100 |  | 287,964 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

A J Woods - Director

** | STATEMENT OF FINANCIAL POSITION - LAST YEAR - DOES NOT BALANCE - PLEASE CHECK THAT ALL POSTINGS HAVE BEEN MADE TO ACCOUNTS USED ON LIMITED COMPANY REPORTS

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| AJW Distribution (Essex) 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.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| Tangible Fixed Assets:

| Tangible fixed assets are depreciated over their expected useful lives taking into consideration residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In reassessing assets lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into consideration.

| Doubtful debts:

| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade debtors , management considers factors including the current credit rating of the debtor, the ageing of the debtor and historical experience regarding payment history.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Hire purchase and leasing commitments

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The Directors have decided that with effect from 1st April 2024 the company will restructure its trading operations with and all assets and liabilities being taken over by AJW Distribution Limited. The trading operation at Essex will remain and it will become a satellite branch of AJW Distribution Limited.

| The Directors feel that in order to improve control and gain resource synergies this is the best decision for the Group as a whole. The financial statement are therefore prepared on a basis other than going concern.

| Customer and supplier rebates

| Rebates are receivable or payable where the company has rebate agreements with its customers and supplier. The value of rebates receivable or payable, are calculated in accordance with the agreements in place, and are deducted from turnover for rebates payable and from cost of sales for rebates received in the year in which payment or receipt is probable.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 10 ).

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 495,848 |  |

| Amounts owed by group undertakings | 100 |  | - |  |

| Other debtors | - |  | 44,671 |  |

100 |  | 540,519 |  |

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 861,271 |  |

| Amounts owed to group undertakings | - |  | 87,197 |  |

| Taxation and social security | - |  | 11,811 |  |

| Other creditors | - |  | 75,641 |  |

- |  | 1,035,920 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase liabilities are secured against the assets to which they relate.

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10,000 | Ordinary shares | 1p | 100 |  | 100 |  |

| During the year under review the company undertook a share redesignation converting 100 ordinary shares of £1 each into 10,000 ordinary shares of 1p.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Andrew Rand (Senior Statutory Auditor)

| for and on behalf of Thompson Taraz Rand Audit and Assurance Limited

10. | OTHER FINANCIAL COMMITMENTS

| At the balance sheet date the company had commitments under non cancellable operating leases due

| between one and five years amounting to £111,645 (2023: £331,350).

| These commitments relate to liabilities falling due in connection with the rental of company's commercial

| premises amounting to £95,696 per year for a further year and two months.

AJW DISTRIBUTION (ESSEX) LIMITED (REGISTERED NUMBER: 06304180) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | RELATED PARTY DISCLOSURES

| During the year under review the company made sales to and purchases from other members of the group amount to sales of £1,045,254 (2023: £902,449) and purchases of £1,041,822 (2023: £890,686) respectively.

| In addition, the company was charged £342,177 (2023: £157,555) in the form of a management charge in respect of the recharge of central administration costs by a company within the AJW Group. The amount due to group undertakings is £87,197 (2023:£122,011) and is disclosed within creditors.

| A dividend of £nil (2023:£95,000) was voted to the company's parent company during the year under review. The total balance due from group undertakings at the balance sheet date is £nil (2023: £121,472 ) and is disclosed within amounts due to group undertakings within debtors.

12. | POST BALANCE SHEET EVENTS

| The Directors have decided that with effect from 1st April 2024 the AJW group of companies will undergo a group restructure with the trading operation of the company being operated through AJW Distribution Limited. The Essex depot will become a trading branch of AJW Distribution Limited.

| On the 12th April 2024 the company became a wholly owned subsidiary of AJW Group Limited by way of it acquiring the remaining 5% of the issued share capital by way of a share for share exchange.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the company's parent company AJW Group Ltd. The consolidated financial statements of the group can be obtained directly from the registrar of companies or the group's head office: Units 6-7 Honeysome Industrial Estate, Honeysome Road, Chatteris PE16 6TG.