REGISTERED NUMBER: 08790057 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

B.A.W. INSPECTION SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B A Wass

Mrs M Wass

REGISTERED OFFICE:

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

08790057 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

1,830

3,830

CURRENT ASSETS

Debtors

5

10,623

17,623

Cash at bank

39,796

17,291

50,419

34,914

CREDITORS

Amounts falling due within one year

6

(12,086

)

(9,669

)

NET CURRENT ASSETS

38,333

25,245

TOTAL ASSETS LESS CURRENT LIABILITIES

40,163

29,075

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

40,063

28,975

SHAREHOLDERS' FUNDS

40,163

29,075

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 16 July 2026 and were signed on its behalf by:

Mr B A Wass - Director

1.	STATUTORY INFORMATION

B.A.W. Inspection Services 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

23,366

Disposals

(4,564

)

At 31 October 2025

18,802

DEPRECIATION

At 1 November 2024

19,536

Charge for year

2,000

Eliminated on disposal

(4,564

)

At 31 October 2025

16,972

NET BOOK VALUE

At 31 October 2025

1,830

At 31 October 2024

3,830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,103

3,103

Other debtors

7,520

14,520

10,623

17,623

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

6,923

5,920

Other creditors

5,163

3,749

12,086

9,669

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 November 2024

28,975

Profit for the year

11,088

At 31 October 2025

40,063

9.	RELATED PARTY DISCLOSURES

The company was party to transactions with the related party, B.A.W Coatings Ltd.

In the year B.A.W Coatings Ltd purchased goods from B.A.W Inspection Services Ltd totalling £18,619 (2024: £18,619).

At the year end date a balance of £3,103 was owed from B.A.W Coatings Ltd to B.A.W Inspection Services Ltd (2024: £3,103).