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

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ).

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