BW Ireland Ltd 31/03/2026 iXBRL

Company registration number: NI710682

BW Ireland Ltd

Unaudited filleted financial statements

31 March 2026

BW Ireland Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

BW Ireland Ltd

Directors and other information


	Directors	Mr Nicholas John Barnes
		Mrs Sophie Caroline Seldon
		Mrs Maxine Anne Mabbott
		Mr Lee Robert Hazelwood
		Mr Gareth Steven Logsdon


	Company number	NI710682


	Registered office	Emerson House
		14b Ballynahinch Road
		Carryduff
		Down
		BT8 8DN


	Business address	Emerson House
		14b Ballynahinch Road
		Carryduff
		Down
		BT8 8DN

BW Ireland Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Stocks		217,653		249,462
Debtors	4	107,474		102,589
Investments	5	100		100
Cash at bank and in hand		2,749		984
		_______		_______
		327,976		353,135
Creditors: amounts falling due
within one year	6	( 334,746)		( 379,966)
		_______		_______
Net current liabilities			( 6,770)		( 26,831)
			_______		_______
Total assets less current liabilities			( 6,770)		( 26,831)

			_______		_______
Net liabilities			( 6,770)		( 26,831)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 6,870)		( 26,931)
			_______		_______
Shareholders deficit			( 6,770)		( 26,831)
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mrs Sophie Caroline Seldon

Director

Company registration number: NI710682

BW Ireland Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is BW Ireland Ltd, Emerson House, 14b Ballynahinch Road, Carryduff, Down, BT8 8DN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2026	2025
	£	£
Trade debtors	54,752	55,195
Other debtors	52,722	47,394
	_______	_______
	107,474	102,589
	_______	_______

5. Investments

	2026	2025
	£	£
Investment from Stanilod	100	100
	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	34,493	-
Trade creditors	265,195	373,991
Amounts owed to group undertakings and undertakings in which the company has a participating interest	30,000	-
Other creditors	5,058	5,975
	_______	_______
	334,746	379,966
	_______	_______

7. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
The Chilli Doctor sro	26,490	3,510	30,000	3,510
Barnes Williams UK	(102,506)	346,144	243,638	346,144
Stanilod Group Ltd	(2,726)	9,139	-	2,726
BW UK & Far East	(6,288)	24,641	-	6,288
	_______	_______	_______	_______

Stanilod Group Ltd is the parent company for three different entities (Barnes Williams UK & Far East Asia, BW Ireland Ltd , and the Chilli Doctor Ltd).

Stanilod Group Ltd has 100% shareholding in Barnes Williams Uk & Far East Asia and BW Ireland Ltd.

Stanilod Group Ltd has a 75% shareholding in The Chilli Doctor Ltd, The Chilli Doctor Ltd has a 100% shareholding in Chilli Doctor sro.

Nicholas John Blissard Barnes is a director and majority shareholder of Stanilod Group Limited. He is also director of Barnes Williams (UK & Far East) Limited, BW Catering Products Limited, The Chilli Doctor Limited and BW Ireland LTD.

Transactions during the year from Stanilod Group Ltd pertain to general costs of goods sold, storage costs and freight & delivery costs.

Transactions during the year from Barnes Williams UK relate to funds introduced into BW Ireland Ltd in the year.

Transactions during the year from BW UK & Far East pertain to costs of goods sold & freight costs.

Maxine Anne Mabbott is a director of Stanilod Group Ltd, BW Ireland Ltd and Barnes Williams (UK & Far East) Ltd.

Transactions during the year relate to general costs of goods sold, storage and freight & delivery costs.