ADW Group Ltd - Filleted accounts

Registered number

09421619

ADW Group Ltd

Filleted Accounts

28 February 2026

ADW Group Ltd
Registered number:		09421619
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		747,732			669,738

Current assets
Stocks		1,000			1,000
Debtors	4	536,520			257,750
Cash at bank and in hand		6,054			204,404
		543,574			463,154

Creditors: amounts falling due within one year	5	(313,052)			(183,588)

Net current assets			230,522			279,566

Total assets less current liabilities			978,254			949,304

Creditors: amounts falling due after more than one year	6		(179,201)			(192,481)

Provisions for liabilities			(18,572)			(23,728)


Net assets			780,481			733,095

Capital and reserves
Called up share capital			1			1
Profit and loss account			780,480			733,094

Shareholder's funds			780,481			733,095

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Ryan Moses
Director
Approved by the board on 4 August 2026

ADW Group Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant, machinery and Fixtures			25% reducing balance
	Motor Vehicles			25% reducing balance



	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					6		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	574,825		128,482		45,088		748,395
	Additions	98,619		-		11,000		109,619
	Disposals	-		(12,608)		(8,925)		(21,533)
	At 28 February 2026	673,444		115,874		47,163		836,481

	Depreciation
	At 1 March 2025	-		57,588		21,069		78,657
	Charge for the year	-		16,284		4,812		21,096
	On disposals	-		(6,851)		(4,153)		(11,004)
	At 28 February 2026	-		67,021		21,728		88,749

	Net book value
	At 28 February 2026	673,444		48,853		25,435		747,732
	At 28 February 2025	574,825		70,894		24,019		669,738


4	Debtors					2026		2025
£							£

	Trade debtors					118,345		102,384
	Other debtors					418,175		155,366
						536,520		257,750


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					15,000		14,249
	Director's loan account					77,533		75,248
	Trade creditors					3,463		1,560
	Taxation and social security costs					31,141		89,387
	Other creditors					185,915		3,144
						313,052		183,588


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					179,201		192,481


7	Loans					2026		2025
£							£
	Creditors include:

	Secured bank loans					173,875		181,621

	Atom Bank PLC hold a charge on Unit 2c Barleyfields Industrial Estate.


8	Controlling party

	The Company is controlled by the director, Ryan Scott Moses, who owns 100% of the issued share capital.


9	Other information

	ADW Group Ltd is a private company limited by shares and incorporated in Wales. Its registered office is:
	Unit 4 (2c) Barleyfield Industrial Estate
	Barleyfield Way
	Nantyglo
	Blaenau Gwent
	NP23 4YF