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Registration number: 04251654

B W M Arms Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

B W M Arms Limited

Contents

Statement of Directors' Responsibilities | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

B W M Arms Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

B W M Arms Limited

(Registration number: 04251654)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 10,128 | 4,370
Current assets |  |  |
Debtors | 5 | 30,534 | 88,960
Cash at bank and in hand |  | 310,677 | 111,866
|  | 341,211 | 200,826
Creditors: Amounts falling due within one year | 6 | (156,304) | (60,361)
Net current assets |  | 184,907 | 140,465
Net assets |  | 195,035 | 144,835
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 194,935 | 144,735
Shareholders' funds |  | 195,035 | 144,835

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 Profit and Loss Account.

Approved and authorised by the Board on 8 April 2026 and signed on its behalf by:

......................................... M P Dechene Director

B W M Arms Limited

Notes to the 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 & Wales.

The address of its registered office is:
Unit 2
Moorbrook Park
Didcot
Oxfordshire
OX11 7HP

These financial statements were authorised for issue by the Board on 8 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Going concern

The financial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The directors have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the company to be able to continue as a going concern.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 6 May 2026 was Stuart Bates FCA, who signed for and on behalf of Wenn Townsend.

B W M Arms Limited

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
The company received government grants in respect of the Coronavirus Job Retention Scheme. These grants are recognised using the accrual model and as such are recorded in the profit and loss account in the period in which the company is entitled to such grants as a result of having furloughed staff members.

Tax

The tax expense for the period comprises current 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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Computer equipment | 25% straight line
Office equipment | 20% straight line
Motor vehicles | 25% straight line
Warehouse equipment | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

B W M Arms Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 7).

B W M Arms Limited

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

4 | Tangible assets

| Office and computer equipment £ | Motor vehicles £ | Warehouse equipment £ | Total £
Cost or valuation
At 1 January 2025 | 30,158 | 13,556 | 43,012 | 86,726
Additions | 7,044 | - | 1,742 | 8,786
Disposals | (4,574) | - | (332) | (4,906)
At 31 December 2025 | 32,628 | 13,556 | 44,422 | 90,606
Depreciation
At 1 January 2025 | 26,586 | 13,556 | 42,214 | 82,356
Charge for the year | 2,013 | - | 1,016 | 3,029
Eliminated on disposal | (4,575) | - | (332) | (4,907)
At 31 December 2025 | 24,024 | 13,556 | 42,898 | 80,478
Carrying amount
At 31 December 2025 | 8,604 | - | 1,524 | 10,128
At 31 December 2024 | 3,572 | - | 798 | 4,370

B W M Arms Limited

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

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 10 | - | 50,502
Prepayments |  | 11,793 | 17,974
Other debtors |  | 18,741 | 20,484
|  | 30,534 | 88,960

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 5,234 | 9,274
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 105,653 | -
Taxation and social security |  | 32,959 | 27,958
Accruals and deferred income |  | 10,205 | 19,433
Other creditors |  | 2,253 | 3,696
|  | 156,304 | 60,361

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £Nil (2024 - £2,500.00) per ordinary share |  | - |  | 250,000

B W M Arms Limited

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

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £237,064 (2024 - £286,750).

10 | Related party transactions

Summary of transactions with parent

Browning International, immediate parent company. The company received a management charge during the year.

Income and receivables from related parties

2025 | Parent £
Sale of goods | 903,632

2024 | Parent £
Sale of goods | 664,149
Amounts receivable from related party | 50,502

Expenditure with and payables to related parties

2025 | Parent £
Amounts payable to related party | 105,653

11 | Parent and ultimate parent undertaking

The company's immediate parent is Browning International SA, incorporated in Belgium.
The ultimate parent is FN Browning SA, incorporated in Belgium.
The most senior parent entity producing publicly available financial statements is FN Browning SA. These financial statements are available upon request from P.I. Des Hauts-Sarts, 3EME Ave 25, 4040 Herstal, Belgium.