ASW Engineering Services Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 10395255 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 30 April 2026

for

ASW Engineering Services Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A S Waters

Mrs S J Waters

SECRETARY:

Mrs S J Waters

REGISTERED OFFICE:

7 Huskar Close

Silkstone

Barnsley

South Yorkshire

S75 4SX

REGISTERED NUMBER:

10395255 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

-

6,394

CURRENT ASSETS

Debtors

6

-

21,978

Cash at bank

5,761

4,149

5,761

26,127

CREDITORS

Amounts falling due within one year

7

(4,761

)

(17,002

)

NET CURRENT ASSETS

1,000

9,125

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,000

15,519

PROVISIONS FOR LIABILITIES

-

(1,286

)

NET ASSETS

1,000

14,233

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

-

13,233

SHAREHOLDERS' FUNDS

1,000

14,233

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the Company to obtain an audit of its financial statements for the period ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr A S Waters - Director

1.	STATUTORY INFORMATION

ASW Engineering Services Ltd. 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a basis other than going concern as the company has ceased to trade.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on services provided during the year and derives from the provision of services falling within the company's ordinary activities. Turnover is recognised in the month the service is provided.

Tangible fixed assets

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

Plant and machinery

-

15% on cost straight line

Computer equipment

-

33% on cost straight line

All fixed assets are initially recorded at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognized in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

During the period the company was in receipt of government support in the form of the Coronavirus Job Retention Scheme grants.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

2,287

5,419

5,330

13,036

Disposals

(2,287

)

(5,419

)

-

(7,706

)

At 30 April 2026

-

5,330

DEPRECIATION

At 1 January 2025

996

1,261

4,385

6,642

Charge for period

-

945

Eliminated on disposal

(996

)

(1,261

)

-

(2,257

)

At 30 April 2026

-

5,330

NET BOOK VALUE

At 30 April 2026

-

At 31 December 2024

1,291

4,158

945

6,394

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.24

£

Trade debtors

-

21,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.24

£

Taxation and social security

2,153

14,190

Other creditors

2,608

2,812

4,761

17,002

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

31.12.24

value:

£

750

A Ordinary

£1

750

250

B Ordinary

£1

250

1,000