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Registration number: 10432563

BWH Legal Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

BWH Legal Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

BWH Legal Limited

(Registration number: 10432563)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 56,039 | 66,399
Current assets |  |  |
Debtors | 5 | 117,861 | 90,707
Cash at bank and in hand |  | 258,017 | 283,376
|  | 375,878 | 374,083
Creditors: Amounts falling due within one year | 6 | (170,433) | (195,413)
Net current assets |  | 205,445 | 178,670
Total assets less current liabilities |  | 261,484 | 245,069
Creditors: Amounts falling due after more than one year | 6 | (43,566) | (55,163)
Net assets |  | 217,918 | 189,906
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Share premium reserve |  | 39,999 | -
Capital redemption reserve |  | 1 | -
Retained earnings |  | 177,915 | 189,903
Shareholders' funds |  | 217,918 | 189,906

BWH Legal Limited

(Registration number: 10432563)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 Profit and Loss Account.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:

......................................... Mr Nigel Leonard Charles Walter Director

BWH Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
Ashbrook House
Westbrook Street
Blewbury
Didcot
Oxfordshire
OX11 9QA

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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

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:

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.

BWH Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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 5 (2025 - 6).

BWH Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 1,513 | 9,656 | 74,265 | 85,434
Additions | - | 3,779 | - | 3,779
Disposals | - | (470) | - | (470)
At 31 March 2026 | 1,513 | 12,965 | 74,265 | 88,743
Depreciation
At 1 April 2025 | 1,361 | 5,395 | 12,279 | 19,035
Charge for the year | 38 | 1,613 | 12,397 | 14,048
Eliminated on disposal | - | (379) | - | (379)
At 31 March 2026 | 1,399 | 6,629 | 24,676 | 32,704
Carrying amount
At 31 March 2026 | 114 | 6,336 | 49,589 | 56,039
At 31 March 2025 | 152 | 4,261 | 61,986 | 66,399

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 36,774 | 44,264
Prepayments | 12,406 | 14,458
Other debtors | 68,681 | 31,985
| 117,861 | 90,707

6 | Creditors

Creditors: amounts falling due within one year

BWH Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 7,557 | 4,624
Taxation and social security | 78,250 | 110,336
Other creditors | 84,626 | 80,453
| 170,433 | 195,413

Creditors: amounts falling due after more than one year

| 2026 £ | 2025 £
Due after one year |  |
Other financial liabilities | 43,566 | 55,163

7 | Related party transactions

Transactions with directors The company has a loan with its directors. As at 31st March 2026, the total amount owed by the company is £57,900 (2025: £59,245)