REGISTERED NUMBER: 08015048 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

CVW Distribution Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

C R Westfield

REGISTERED OFFICE:

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

REGISTERED NUMBER:

08015048 (England and Wales)

ACCOUNTANTS:

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

FIXED ASSETS

Tangible assets

4

14,788

18,364

CURRENT ASSETS

Stocks

21,540

26,340

Debtors

5

8,235

-

Cash at bank and in hand

43,080

58,841

72,855

85,181

CREDITORS

Amounts falling due within one year

6

55,323

48,394

NET CURRENT ASSETS

17,532

36,787

TOTAL ASSETS LESS CURRENT LIABILITIES

32,320

55,151

CREDITORS

Amounts falling due after more than one year

7

(22,150

)

(25,613

)

PROVISIONS FOR LIABILITIES

(2,810

)

(3,489

)

NET ASSETS

7,360

26,049

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

7,358

26,047

SHAREHOLDERS' FUNDS

7,360

26,049

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

C R Westfield - Director

1.	STATUTORY INFORMATION

CVW Distribution Limited 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.

Equipment and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

46,937

10,417

57,354

Additions

121

-

121

At 31 March 2026

47,058

10,417

57,475

DEPRECIATION

At 1 April 2025

33,445

5,545

38,990

Charge for year

2,722

975

3,697

At 31 March 2026

36,167

6,520

42,687

NET BOOK VALUE

At 31 March 2026

10,891

3,897

14,788

At 31 March 2025

13,492

4,872

18,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,750

-

Other debtors

4,485

-

8,235

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

950

4,951

Taxation and social security

6,415

8,747

Other creditors

47,958

34,696

55,323

48,394

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

22,150

25,613

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

22,150

25,613

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 April 2025

26,047

Deficit for the year

(13,259

)

Dividends

(5,430

)

At 31 March 2026

7,358

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C R Westfield.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

13 October 2026