REGISTERED NUMBER: 12923124 (England and Wales)

BWH CIVILS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B W Holt

REGISTERED OFFICE:

64 Nutwell Lane

Armthorpe

Doncaster

DN3 3JF

REGISTERED NUMBER:

12923124 (England and Wales)

ACCOUNTANTS:

W H Prior

Chartered Certified Accountants

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

FIXED ASSETS

Tangible assets

4

5,454

7,408

CURRENT ASSETS

Stocks

1,835

3,056

Debtors

5

45,538

48,862

Cash at bank

11,893

47,317

59,266

99,235

CREDITORS

Amounts falling due within one year

6

41,422

92,258

NET CURRENT ASSETS

17,844

6,977

TOTAL ASSETS LESS CURRENT LIABILITIES

23,298

14,385

CREDITORS

Amounts falling due after more than one year

7

(17,395

)

(2,336

)

PROVISIONS FOR LIABILITIES

(1,363

)

(1,852

)

NET ASSETS

4,540

10,197

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,440

10,097

SHAREHOLDERS' FUNDS

4,540

10,197

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th July 2026 and were signed by:

B W Holt - Director

1.	STATUTORY INFORMATION

BWH Civils Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

12,800

DEPRECIATION

At 1st November 2024

5,392

Charge for year

1,954

At 31st October 2025

7,346

NET BOOK VALUE

At 31st October 2025

5,454

At 31st October 2024

7,408

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st November 2024

DEPRECIATION

At 1st November 2024

1,506

Charge for year

1,204

At 31st October 2025

2,710

NET BOOK VALUE

At 31st October 2025

(2,710

)

At 31st October 2024

(1,506

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,020

1,096

Other debtors

43,518

47,766

45,538

48,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,336

2,879

Taxation and social security

14,298

50,679

Other creditors

24,788

38,700

41,422

92,258

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

2,336

Other creditors

17,395

-

17,395

2,336

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st October 2025 and 31st October 2024:

2025

2024

£

£

W Holt

Balance outstanding at start of year

21,904

9,900

Amounts advanced

10,300

61,900

Amounts repaid

(32,204

)

(49,896

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

21,904

B W Holt

Balance outstanding at start of year

20,723

9,303

Amounts advanced

57,100

61,900

Amounts repaid

(39,720

)

(50,480

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,103

20,723

During the year the directors received loans from the company, and repaid loans. These loans are free from interest and are repayable on demand.