Company No: 13151249 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	A W Mercer
	J Mercer

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

13151249 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,092		385
		1,092		385
Current assets
Stocks		150		100
Cash at bank and in hand		32,144		26,275
		32,294		26,375
Creditors: amounts falling due within one year	4	( 3,944)		( 3,316)
Net current assets		28,350		23,059
Total assets less current liabilities		29,442		23,444
Provision for liabilities		( 207)		( 73)
Net assets		29,235		23,371
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		29,135		23,271
Total shareholders' funds		29,235		23,371

For the financial year ending 31 January 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of AWM Tools Limited (registered number: 13151249) were approved and authorised for issue by the Board of Directors on 13 October 2026. They were signed on its behalf by:

A W Mercer Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AWM Tools Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, NG24 1TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are valued at the lower of cost and estimates selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2025	771		771
Additions	840		840
At 31 January 2026	1,611		1,611
Accumulated depreciation
At 01 February 2025	386		386
Charge for the financial year	133		133
At 31 January 2026	519		519
Net book value
At 31 January 2026	1,092		1,092
At 31 January 2025	385		385

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	1,129		840
Accruals	1,574		1,499
Corporation tax	1,241		977
	3,944		3,316

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100