Registration number: 13390477

Awr International Ltd

Contents

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

Awr International Ltd

Balance Sheet
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	113,292	108,900
Current assets
Stocks	5	247,216	215,096
Debtors	6	537,203	469,540
Cash at bank and in hand		28,709	17,202
		813,128	701,838
Creditors: Amounts falling due within one year	7	(867,706)	(786,329)
Net current liabilities		(54,578)	(84,491)
Total assets less current liabilities		58,714	24,409
Creditors: Amounts falling due after more than one year	7	(56,481)	(22,624)
Net assets		2,233	1,785
Capital and reserves
Called up share capital		100	100
Retained earnings		2,133	1,685
Shareholders' funds		2,233	1,785

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.

Directors' 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 Directors acknowledge their 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 Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

Awr International Ltd

Balance Sheet
30 November 2025

......................................... Mr Andrew David Woodcock Director

Company Registration Number: 13390477

Awr International Ltd

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:
164 Walkden Road
Worsley
Manchester
Lancashire
M28 7DP

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.

Awr International Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

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.

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:

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.

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.

Awr International Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Awr International Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 15 (2024 - 16).

Awr International Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

4	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 December 2024	28,564	65,170	132,945	226,679
Additions	-	1,680	78,930	80,610
Disposals	-	(19,975)	(57,240)	(77,215)
At 30 November 2025	28,564	46,875	154,635	230,074
Depreciation
At 1 December 2024	27,389	22,574	69,271	119,234
Charge for the year	860	11,164	33,660	45,684
Eliminated on disposal	-	(15,075)	(33,061)	(48,136)
At 30 November 2025	28,249	18,663	69,870	116,782
Carrying amount
At 30 November 2025	315	28,212	84,765	113,292
At 30 November 2024	2,630	42,596	63,674	108,900

5

Stocks

	2025 £	2024 £
Work in progress	172,048	138,696
Other inventories	75,168	76,400
	247,216	215,096

6

Debtors

Awr International Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Current	2025 £	2024 £
Trade debtors	364,238	338,897
Prepayments	65,618	68,770
Other debtors	107,347	61,873
	537,203	469,540

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		23,215	17,743
Trade creditors		397,648	435,814
Taxation and social security		28,546	15,138
Accruals and deferred income		1,568	9,225
Other creditors		416,729	308,409
		867,706	786,329

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		56,481	22,624