Registration number: 08908857

CW Construction (Investments) North West Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

CW Construction (Investments) North West Limited

Balance Sheet
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,142,875	1,088,387
Current assets
Stocks	5	611,553	612,404
Debtors	6	674	820
Cash at bank and in hand		369,510	330,928
		981,737	944,152
Creditors: Amounts falling due within one year	7	(1,300,797)	(1,239,302)
Net current liabilities		(319,060)	(295,150)
Total assets less current liabilities		823,815	793,237
Provisions for liabilities		(3,095)	-
Net assets		820,720	793,237
Capital and reserves
Called up share capital		1	1
Retained earnings		820,719	793,236
Shareholders' funds		820,720	793,237

CW Construction (Investments) North West Limited

Balance Sheet
30 November 2025

For the financial year ending 30 November 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2026
 

......................................... Mr D J Currie Director

Company Registration Number: 08908857

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 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:
Unit 22
Tonge Bridge Way Ind Est
Tonge Bridge Way
Bolton
Lancashire
BL2 6RT

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.

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.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Tax

The tax expense for the period comprises current and 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable 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
Office equipment	25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 0 (2024 - 0).

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	1,067,444	333	23,659	1,091,436
Additions	59,142	-	-	59,142
At 30 November 2025	1,126,586	333	23,659	1,150,578
Depreciation
At 1 December 2024	-	333	2,716	3,049
Charge for the year	-	-	4,654	4,654
At 30 November 2025	-	333	7,370	7,703
Carrying amount
At 30 November 2025	1,126,586	-	16,289	1,142,875
At 30 November 2024	1,067,444	-	20,943	1,088,387

Included within the net book value of land and buildings above is £1,126,586 (2024 - £1,067,444) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Work in progress	611,553	612,404

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	209	209
Prepayments	416	417
Other debtors	49	194
	674	820

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		5,466	5,466
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest	8	1,732	-
Taxation and social security		13,838	12,517
Accruals and deferred income		57,806	57,730
Other creditors		1,221,955	1,163,589
		1,300,797	1,239,302

CW Construction (Investments) North West Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

8	Related party transactions

Summary of transactions with other related parties

CW Construction (North West) Limited A connected company controlled by the director by virtue of his shareholding.

Loans from related parties

2025	Other related parties £	Total £
At start of period	1,156,127	1,156,127
At end of period	1,156,127	1,156,127

2024	Other related parties £	Total £
At start of period	1,111,890	1,111,890
Advanced	44,237	44,237
At end of period	1,156,127	1,156,127

9	Parent and ultimate parent undertaking

The ultimate controlling party is the director Mr D J Currie by virtue of his shareholding in the parent company CW Construction (Holdings) North West Limited.