REGISTERED NUMBER: 13428854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

BWB Life Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C A Elsby

P L Abbandonato

REGISTERED OFFICE:

Cwmwbwb

Mountain Road

Caerphilly

Glamorgan

CF83 1HL

REGISTERED NUMBER:

13428854 (England and Wales)

ACCOUNTANTS:

Elsby & Co

155 Wellingborough Road

Rushden

Northamptonshire

NN10 9TB

FIXED ASSETS

Tangible assets

4

302,373

300,200

CURRENT ASSETS

Stocks

-

1,593

Debtors

5

37,620

43,322

Cash at bank

208

2,018

37,828

46,933

CREDITORS

Amounts falling due within one year

6

370,757

372,486

NET CURRENT LIABILITIES

(332,929

)

(325,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,556

)

(25,353

)

CAPITAL AND RESERVES

Called up share capital

7

210

210

Retained earnings

(30,766

)

(25,563

)

SHAREHOLDERS' FUNDS

(30,556

)

(25,353

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 9 September 2026 and were signed on its behalf by:

C A Elsby - Director

1.	STATUTORY INFORMATION

BWB Life 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Improvements to property

-

2% to 10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are stated 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

stock to its present location and condition.

Taxation

Taxation for the year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2025

100,569

186,260

3,592

19,236

309,657

Additions

-

11,280

644

1,850

13,774

Disposals

-

-

-

(344

)

(344

)

At 31 March 2026

100,569

197,540

4,236

20,742

323,087

DEPRECIATION

At 1 April 2025

6,013

-

3,444

-

9,457

Charge for year

2,011

5,016

279

3,951

11,257

At 31 March 2026

8,024

5,016

3,723

3,951

20,714

NET BOOK VALUE

At 31 March 2026

92,545

192,524

513

16,791

302,373

At 31 March 2025

94,556

186,260

148

19,236

300,200

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,094

352

Other debtors

36,526

42,970

37,620

43,322

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

357,475

356,015

Other creditors

13,282

16,471

370,757

372,486

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

A Ordinary

1

200

200

10

B Ordinary

1

10

10

210

210