IRIS Accounts Production v26.1.0.640 04049394 Board of Directors 1.10.23 31.3.25 31.3.25 1.4.26 0 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04049394 2023-09-30 04049394 2025-03-31 04049394 2023-10-01 2025-03-31 04049394 2022-09-30 04049394 2022-10-01 2023-09-30 04049394 2023-09-30 04049394 ns15:EnglandWales 2023-10-01 2025-03-31 04049394 ns14:PoundSterling 2023-10-01 2025-03-31 04049394 ns10:Director1 2023-10-01 2025-03-31 04049394 ns10:PrivateLimitedCompanyLtd 2023-10-01 2025-03-31 04049394 ns10:SmallEntities 2023-10-01 2025-03-31 04049394 ns10:Audited 2023-10-01 2025-03-31 04049394 ns10:SmallCompaniesRegimeForDirectorsReport 2023-10-01 2025-03-31 04049394 ns10:SmallCompaniesRegimeForAccounts 2023-10-01 2025-03-31 04049394 ns10:FullAccounts 2023-10-01 2025-03-31 04049394 ns10:Director2 2023-10-01 2025-03-31 04049394 ns10:RegisteredOffice 2023-10-01 2025-03-31 04049394 ns5:CurrentFinancialInstruments 2025-03-31 04049394 ns5:CurrentFinancialInstruments 2023-09-30 04049394 ns5:ShareCapital 2025-03-31 04049394 ns5:ShareCapital 2023-09-30 04049394 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04049394 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 04049394 ns5:PlantMachinery 2023-09-30 04049394 ns5:PlantMachinery 2025-03-31 04049394 ns5:CostValuation 2023-09-30 04049394 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 04049394 ns5:CostValuation 2025-03-31 04049394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04049394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-09-30

REGISTERED NUMBER: 04049394 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

FOR

B W REFRIGERATED COURIERS LIMITED

B W REFRIGERATED COURIERS LIMITED (REGISTERED NUMBER: 04049394)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

B W REFRIGERATED COURIERS LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

| DIRECTORS: | J C Turner

| A J Turner

| REGISTERED OFFICE: | Units D&E Airport Executive Park

| President Way

| Luton

| Bedfordshire

| LU2 9NY

| REGISTERED NUMBER: | 04049394 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Pankaj Rajani

| AUDITORS: | MCA Audit Limited

| Chartered Accountants and Statutory Auditors

| 7 St. Johns Road

| Harrow

| Middlesex

| HA1 2EY

B W REFRIGERATED COURIERS LIMITED (REGISTERED NUMBER: 04049394)

BALANCE SHEET

31 MARCH 2025

31.3.25 | 30.9.23 |

(Unaudited) |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | - |  | 1,000 |  |

- |  | 1,000 |  |

CURRENT ASSETS

Debtors | 6 | 230 |  | 107 |  |

Cash at bank | 489 |  | 1,021 |  |

719 |  | 1,128 |  |

CREDITORS

Amounts falling due within one year | 7 | 32,495 |  | 30,724 |  |

NET CURRENT LIABILITIES | (31,776 | ) | (29,596 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (31,776 | ) | (28,596 | ) |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (31,780 | ) | (28,600 | ) |

(31,776 | ) | (28,596 | ) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

A J Turner - Director

B W REFRIGERATED COURIERS LIMITED (REGISTERED NUMBER: 04049394)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| B W Refrigerated Couriers 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.

| Going Concern

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future; taken to be 12 month from signing the financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2023 - 2 ).

B W REFRIGERATED COURIERS LIMITED (REGISTERED NUMBER: 04049394)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 October 2023

| and 31 March 2025 | 990,561 |  |

| DEPRECIATION

| At 1 October 2023

| and 31 March 2025 | 990,561 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 October 2023 | 1,000 |  |

| Impairments | (1,000 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 30 September 2023 | 1,000 |  |

| The investment in Taste Of The West Limited has been written off during the year following the company entering administration, as the directors consider the investment to have no recoverable value.

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

31.3.25 | 30.9.23 |

(Unaudited) |

| £ | £

| Trade debtors | - |  | (320 | ) |

| Other debtors | 230 |  | 427 |  |

230 |  | 107 |  |

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

31.3.25 | 30.9.23 |

(Unaudited) |

| £ | £

| Trade creditors | - |  | 449 |  |

| Amounts owed to group undertakings | 13,776 |  | 13,743 |  |

| Other creditors | 18,719 |  | 16,532 |  |

32,495 |  | 30,724 |  |

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

| The Report of the Auditors was unqualified.

| Pankaj Rajani (Senior Statutory Auditor)

| for and on behalf of MCA Audit Limited