BWB CARPENTRY & CONSTRUCTION LTD


Director	BATES, Daniel


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	09390678 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		23,907		30,985
			23,907		30,985
Current assets
Stocks	4	10,750		103,606
Debtors	5	423,809		1,613
Cash at bank and on hand		4,967		77,789
		439,526		183,008
Creditors amounts falling due within one year	6	(81,846)		(79,981)
Net current assets (liabilities)			357,680		103,027
Total assets less current liabilities			381,587		134,012
Creditors amounts falling due after one year	7		(270,636)		(47,969)
Provisions for liabilities	9		(5,976)		(7,746)
Net assets			104,975		78,297
Capital and reserves
Called up share capital			2		2
Profit and loss account			104,973		78,295
Shareholders' funds			104,975		78,297

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2026, and are signed on its behalf by:

BATES, Daniel
Director
Registered Company No. 09390678

BWB CARPENTRY & CONSTRUCTION LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	36,025	6,500	1,145	43,670
Additions	-	-	668	668
At 31 January 26	36,025	6,500	1,813	44,338
Depreciation and impairment
At 01 February 25	9,006	2,844	835	12,685
Charge for year	6,755	914	77	7,746
At 31 January 26	15,761	3,758	912	20,431
Net book value
At 31 January 26	20,264	2,742	901	23,907
At 31 January 25	27,019	3,656	310	30,985

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	10,750	-
Work in progress	-	103,606
Total	10,750	103,606

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	189,571	-
Other debtors	231,121	-
Prepayments and accrued income	3,117	1,613
Total	423,809	1,613

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	37,579	8,945
Taxation and social security	31,113	60,655
Finance lease and HP contracts	5,958	6,205
Other creditors	3,559	1,441
Accrued liabilities and deferred income	3,637	2,735
Total	81,846	79,981

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	253,012	25,217
Other creditors	17,624	22,752
Total	270,636	47,969

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	23,583		28,957

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	5,976	7,746
Total	5,976	7,746

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BATES, Daniel	(28)	231,149	0	231,121
Director's loan balance at 31 Jan 2026
	(28)	231,149	0	231,121


	The director's loan account closing balance includes interest charged at HMRC's ORI using the averaging method. The loan was repaid within 9 months of the year-end