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Registration number: 09347439

Bazerbow Limited
Unaudited Financial Statements
for the Year Ended 31 December 2025

Bazerbow Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Bazerbow Limited

(Registration number: 09347439)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 504 | 822
Current assets |  |  |
Stocks | 5 | 8,712 | 8,712
Debtors | 6 | 5,411 | 5,253
Cash at bank and in hand |  | 515 | 637
|  | 14,638 | 14,602
Creditors: Amounts falling due within one year | 7 | (17,297) | (17,095)
Net current liabilities |  | (2,659) | (2,493)
Net liabilities |  | (2,155) | (1,671)
Capital and reserves |  |  |
Called up share capital |  | 9,350 | 9,350
Retained earnings |  | (11,505) | (11,021)
Shareholders' deficit |  | (2,155) | (1,671)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 5 August 2026

......................................... Mr P Wigham Director

Bazerbow Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through loans provided by the director. The director considers that these facilities will continue to be made available for the company. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis was not appropriate.

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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Bazerbow Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class | Depreciation method and rate
Computer equipment | straight line over 4 years
Plant and machinery | straight line over 4 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Bazerbow Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Computer equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 3,685 | 2,410 | 6,095
Additions | 118 | - | 118
At 31 December 2025 | 3,803 | 2,410 | 6,213
Depreciation
At 1 January 2025 | 2,863 | 2,410 | 5,273
Charge for the year | 436 | - | 436
At 31 December 2025 | 3,299 | 2,410 | 5,709
Carrying amount
At 31 December 2025 | 504 | - | 504
At 31 December 2024 | 822 | - | 822

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 8,712 | 8,712

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 44 | -
Other debtors | 5,367 | 5,253
| 5,411 | 5,253

Bazerbow Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 700 | 659
Other creditors | 16,597 | 16,436
| 17,297 | 17,095