Company Registration No. 14319051 (England and Wales)
CW Midlands Limited
Unaudited accounts
for the year ended 31 August 2025
CW Midlands Limited
Unaudited accounts
Contents
CW Midlands Limited
Company Information
for the year ended 31 August 2025
Directors
Avtar Singh Sandhar
Ravtej Singh Mangat
Sharanjeet Kaur Choongh
Company Number
14319051 (England and Wales)
Registered Office
Holmstead, Gerrards Cross Road
Stoke Poges
Slough
SL2 4EX
England
CW Midlands Limited
Statement of financial position
as at 31 August 2025
Intangible assets
10,625
12,125
Tangible assets
172,078
206,565
Cash at bank and in hand
61,454
54,050
Creditors: amounts falling due within one year
(237,744)
(308,717)
Net current liabilities
(133,541)
(219,702)
Total assets less current liabilities
49,162
(1,012)
Provisions for liabilities
Net assets/(liabilities)
47,907
(1,347)
Called up share capital
100
100
Profit and loss account
47,807
(1,447)
Shareholders' funds
47,907
(1,347)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by
Avtar Singh Sandhar
Director
Company Registration No. 14319051
CW Midlands Limited
Notes to the Accounts
for the year ended 31 August 2025
CW Midlands Limited is a private company, limited by shares, registered in England and Wales, registration number 14319051. The registered office is Holmstead, Gerrards Cross Road, Stoke Poges, Slough, SL2 4EX, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The 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.
The financial statements are prepared in pound sterling (£), which is the functional and presentation currency of the company.
Turnover represents restaurant takings registered at the point of sale through electronic tills, and is shown net of Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method
Fixtures & fittings
20% reducing balance method
Computer equipment
20% reducing balance method
Other intangible assets represent franchise fees. Franchise fees are amortised over their useful life of over 10 years.
CW Midlands Limited
Notes to the Accounts
for the year ended 31 August 2025
The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable.
Current and deferred tax is charged or credited to profit and loss, except when it relates to items charged or credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to and is also charged or credited to other comprehensive income, or equity.
Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset, if and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
1) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
2) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing difference are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in difference periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date.
4
Intangible fixed assets
Other
At 1 September 2024
15,000
CW Midlands Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
207,215
20,724
4,809
232,748
Additions
11,215
-
-
11,215
Disposals
(4,400)
-
-
(4,400)
At 31 August 2025
214,030
20,724
4,809
239,563
At 1 September 2024
23,137
2,513
533
26,183
Charge for the year
37,318
3,642
855
41,815
On disposals
(513)
-
-
(513)
At 31 August 2025
59,942
6,155
1,388
67,485
At 31 August 2025
154,088
14,569
3,421
172,078
At 31 August 2024
184,078
18,211
4,276
206,565
Amounts falling due within one year
Trade debtors
13,464
8,271
Accrued income and prepayments
6,185
4,994
Other debtors
17,500
17,500
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
150,000
Trade creditors
12,502
6,093
Taxes and social security
2,331
1,641
Other creditors
162,502
50,441
Loans from directors
45,000
95,000
Directors' loans are not attached with any loan terms and are repayable on demand.
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Average number of employees
During the year the average number of employees was 11 (2024: 9).