IRIS Accounts Production v26.1.10.61 13439135 Board of Directors 1.9.24 31.8.25 31.8.25 0 0 false true false false false true false Ordinary 1.00000 Ordinary 'A' 1.00000 Ordinary B 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13439135 2024-08-31 13439135 2025-08-31 13439135 2024-09-01 2025-08-31 13439135 2023-08-31 13439135 2023-09-01 2024-08-31 13439135 2024-08-31 13439135 ns15:EnglandWales 2024-09-01 2025-08-31 13439135 ns14:PoundSterling 2024-09-01 2025-08-31 13439135 ns10:Director1 2024-09-01 2025-08-31 13439135 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13439135 ns10:SmallEntities 2024-09-01 2025-08-31 13439135 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13439135 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 13439135 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13439135 ns10:FullAccounts 2024-09-01 2025-08-31 13439135 1 2024-09-01 2025-08-31 13439135 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 13439135 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 13439135 ns10:OrdinaryShareClass3 2024-09-01 2025-08-31 13439135 ns10:OrdinaryShareClass3 3 2024-09-01 2025-08-31 13439135 ns10:Director3 2024-09-01 2025-08-31 13439135 ns10:RegisteredOffice 2024-09-01 2025-08-31 13439135 ns5:CurrentFinancialInstruments 2025-08-31 13439135 ns5:CurrentFinancialInstruments 2024-08-31 13439135 ns5:Non-currentFinancialInstruments 2025-08-31 13439135 ns5:Non-currentFinancialInstruments 2024-08-31 13439135 ns5:ShareCapital 2025-08-31 13439135 ns5:ShareCapital 2024-08-31 13439135 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 13439135 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 13439135 ns5:NetGoodwill 2024-09-01 2025-08-31 13439135 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13439135 ns5:NetGoodwill 2024-08-31 13439135 ns5:NetGoodwill 2025-08-31 13439135 ns5:NetGoodwill 2024-08-31 13439135 ns5:CostValuation 2024-08-31 13439135 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 13439135 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 13439135 ns10:OrdinaryShareClass1 2025-08-31 13439135 ns10:OrdinaryShareClass2 2025-08-31 13439135 ns10:OrdinaryShareClass3 2025-08-31 13439135 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 13439135 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31

REGISTERED NUMBER: 13439135 (England and Wales)

| BWM WAR Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| BWM WAR Limited (Registered number: 13439135) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BWM WAR Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | RS Ghuman

| P J A Hart

| REGISTERED OFFICE: | 7B Tournament Court

| Edgehill Drive

| Warwick

| Warwickshire

| CV34 6LG

| REGISTERED NUMBER: | 13439135 (England and Wales)

| ACCOUNTANTS: | Moffat Gilbert

| Unit 12

| Shottery Brook Office Park

| Timothy's Bridge Road

| Stratford upon Avon

| Warwickshire

| CV37 9NR

| BWM WAR Limited (Registered number: 13439135) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 586,908 |  | 637,215 |  |

Investments | 5 | 948 |  | 948 |  |

587,856 |  | 638,163 |  |

CURRENT ASSETS

Debtors | 6 | 100,556 |  | 513,105 |  |

Cash at bank | 341,449 |  | 59,864 |  |

442,005 |  | 572,969 |  |

CREDITORS

Amounts falling due within one year | 7 | 131,605 |  | 159,375 |  |

NET CURRENT ASSETS | 310,400 |  | 413,594 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 898,256 |  | 1,051,757 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 834,796 |  | - |  |

NET ASSETS | 63,460 |  | 1,051,757 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 730 |  | 948 |  |

Retained earnings | 10 | 62,730 |  | 1,050,809 |  |

SHAREHOLDERS' FUNDS | 63,460 |  | 1,051,757 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| BWM WAR Limited (Registered number: 13439135) |

Balance Sheet - continued

31 August 2025

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 21 May 2026 and were signed on its behalf by:

RS Ghuman - Director

| BWM WAR Limited (Registered number: 13439135) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| BWM WAR 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.

| Preparation of consolidated financial statements

| The financial statements contain information about BWM WAR Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of fifteen years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 755,308 |  |

| AMORTISATION

| At 1 September 2024 | 118,093 |  |

| Charge for year | 50,307 |  |

| At 31 August 2025 | 168,400 |  |

| NET BOOK VALUE

| At 31 August 2025 | 586,908 |  |

| At 31 August 2024 | 637,215 |  |

| BWM WAR Limited (Registered number: 13439135) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 948 |  |

| NET BOOK VALUE

| At 31 August 2025 | 948 |  |

| At 31 August 2024 | 948 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed by group undertakings | 89,100 |  | 513,105 |  |

| Other debtors | 11,456 |  | - |  |

100,556 |  | 513,105 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Other creditors | 131,605 |  | 159,375 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 461,000 |  | - |  |

| Other creditors | 373,796 |  | - |  |

834,796 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 450 | Ordinary | £1 | 300 |  | 450 |  |

| 498 | Ordinary 'A' | £1 | 332 |  | 498 |  |

| 98 | Ordinary B | £1 | 98 |  | - |  |

730 |  | 948 |  |

| 98 Ordinary B shares of £1 each were allotted and fully paid for cash at par during the year.

| BWM WAR Limited (Registered number: 13439135) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 1,050,809 |  |

| Profit for the year | 317,943 |  |

| Dividends | (306,240 | ) |

| Purchase of own shares | (999,782 | ) |

| At 31 August 2025 | 62,730 |  |

11. | ULTIMATE CONTROLLING PARTY

| The directors are the joint controlling parties of the company.