Registration number: 13087407

BWL Professional Bid Services Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

BWL Professional Bid Services Ltd

Company Information

Directors

Mr MS Lee Mr S N Mander Ms LA Reece

Registered office

Suite 9 Yarn, Lingfield House Lingfield Point Darlington Co. Durham DL1 1RW

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

BWL Professional Bid Services Ltd

(Registration number: 13087407)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	44,721	22,000
Tangible assets	5	9,913	10,560
		54,634	32,560
Current assets
Stocks		12,727	26,969
Debtors	6	173,933	206,457
Cash at bank and in hand		218,522	165,399
		405,182	398,825
Creditors: Amounts falling due within one year	7	(265,656)	(229,101)
Net current assets		139,526	169,724
Total assets less current liabilities		194,160	202,284
Creditors: Amounts falling due after more than one year	7	(64,952)	(92,563)
Provisions for liabilities		(2,478)	(2,640)
Net assets		126,730	107,081
Capital and reserves
Called up share capital		1	1
Retained earnings		126,729	107,080
Shareholders' funds		126,730	107,081

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

BWL Professional Bid Services Ltd

(Registration number: 13087407)
Statement of Financial Position as at 31 December 2025 (continued)

......................................... Mr S N Mander Director

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 9 Yarn, Lingfield House
Lingfield Point
Darlington
Co. Durham
DL1 1RW

These financial statements were authorised for issue by the Board on 22 April 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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

The turnover figure is adjusted to include the work in progress movement in the year.

Work in progress is recognised as income when the amount of revenue can be reliably measured and that it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	25% on cost
Office equipment	33% on cost

Intangible assets

Cryptocurrencies held as investments are initially recorded at cost less and accumulated amortisation and any accumulated impairment losses.

Work in progress

Work in progress is recognised based on an assessment by the directors of the proportion of services that have been completed by the year end and the value that this represents.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 9).

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	22,000	22,000
Additions acquired separately	35,000	35,000
At 31 December 2025	57,000	57,000
Amortisation
Impairment	12,279	12,279
At 31 December 2025	12,279	12,279
Carrying amount
At 31 December 2025	44,721	44,721
At 31 December 2024	22,000	22,000

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	3,600	14,371	17,971
Additions	-	7,456	7,456
At 31 December 2025	3,600	21,827	25,427
Depreciation
At 1 January 2025	1,388	6,023	7,411
Charge for the year	900	7,203	8,103
At 31 December 2025	2,288	13,226	15,514
Carrying amount
At 31 December 2025	1,312	8,601	9,913
At 31 December 2024	2,212	8,348	10,560

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	152,988	149,474
Prepayments	20,944	21,694
Other debtors	1	35,289
	173,933	206,457

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	30,000	30,000
Trade creditors		5,387	4,773
Taxation and social security		209,005	172,498
Accruals and deferred income		18,087	14,439
Other creditors		3,177	7,391
		265,656	229,101

Creditors include bank loans which are secured of £30,000 (2024 - £30,000).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	64,952	92,563

Creditors include bank loans which are secured of £64,952 (2024 - £92,563).

BWL Professional Bid Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	64,952	92,563

Current loans and borrowings

	2025 £	2024 £
Other borrowings	30,000	30,000

FW Capital have a debenture dated 27 September 2023 over the borrowings taken.

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	80,676	63,162
Later than one year and not later than five years	83,112	163,787
	163,788	226,949

10	Related party transactions

Summary of transactions with associates

During the year the company wrote off intercompany loan balances owed by an associated company. The balances prior to write off at the year end included amounts owed to the company of £2,777 (2024 - £1,227).

At the year end the company was owed £NIL (2024 - £35,289) from an associated company.

Ultimate controlling party

The ultimate controlling party is Tender Holdings Ltd.