A.W. Engineering (Darwen) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04524635 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

A.W. ENGINEERING (DARWEN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Walsh

Mr K Walsh

Mrs L Walsh

Miss A Scott

SECRETARY:

Miss A Scott

REGISTERED OFFICE:

Workshop Rhent Gweithdy

Bryncroes

Gwynedd

Wales

LL53 8ED

REGISTERED NUMBER:

04524635 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

226,299

169,275

226,299

169,275

CURRENT ASSETS

Stocks

55,000

68,000

Debtors

6

4,080

3,997

Cash at bank and in hand

12,150

30,433

71,230

102,430

CREDITORS

Amounts falling due within one year

7

97,913

65,879

NET CURRENT (LIABILITIES)/ASSETS

(26,683

)

36,551

TOTAL ASSETS LESS CURRENT
LIABILITIES

199,616

205,826

CREDITORS

Amounts falling due after more than one year

8

-

(3,965

)

PROVISIONS FOR LIABILITIES

(14,458

)

(13,173

)

NET ASSETS

185,158

188,688

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

184,958

188,488

SHAREHOLDERS' FUNDS

185,158

188,688

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 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 28th July 2026 and were signed on its behalf by:

Mr K Walsh - Director

1.	STATUTORY INFORMATION

A.W. Engineering (Darwen) 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been fully amortised and has no carrying value in the balance sheet.

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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

15,000

AMORTISATION

At 1st November 2024

and 31st October 2025

15,000

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1st November 2024

99,942

141,849

506

Additions

59,203

18,949

4,790

Disposals

-

(21,963

)

(506

)

At 31st October 2025

159,145

138,835

4,790

DEPRECIATION

At 1st November 2024

-

83,840

293

Charge for year

1,326

10,119

328

Eliminated on disposal

-

(9,628

)

(312

)

At 31st October 2025

1,326

84,331

309

NET BOOK VALUE

At 31st October 2025

157,819

54,504

4,481

At 31st October 2024

99,942

58,009

213

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1st November 2024

30,834

1,052

274,183

Additions

1,550

-

84,492

Disposals

-

(525

)

(22,994

)

At 31st October 2025

32,384

527

335,681

DEPRECIATION

At 1st November 2024

19,723

1,052

104,908

Charge for year

3,166

-

14,939

Eliminated on disposal

-

(525

)

(10,465

)

At 31st October 2025

22,889

527

109,382

NET BOOK VALUE

At 31st October 2025

9,495

-

226,299

At 31st October 2024

11,111

-

169,275

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

2,448

371

Other debtors

1,632

3,626

4,080

3,997

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

2,752

4,643

Trade creditors

11,731

23,225

Taxation and social security

6,827

6,113

Other creditors

76,603

31,898

97,913

65,879

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans

-

3,965