BRADWEST (WIGAN) LTD - Filleted accounts

Registered number

16228048

BRADWEST (WIGAN) LTD

Filleted Accounts

for the year ended

28 February 2026

BRADWEST (WIGAN) LTD
Registered number:		16228048
Balance Sheet
as at 28 February 2026

Notes			2026
£
Fixed assets
Tangible assets	3		19,443

Current assets
Stocks		900
Debtors	4	5,614
Cash at bank and in hand		26,210
		32,724

Creditors: amounts falling due within one year	5	(40,129)

Net current liabilities			(7,405)

Net assets			12,038

Capital and reserves
Called up share capital			2
Profit and loss account			12,036

Shareholders' funds			12,038

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Jen Bradley
Director
Approved by the board on 20 October 2026

BRADWEST (WIGAN) LTD
Notes to the Accounts
for the period from 4 February 2025 to 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 and machinery	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.

	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.

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


2	Employees		2026
Number

	Average number of persons employed by the company		5


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			25,925
	At 28 February 2026			25,925

	Depreciation
	Charge for the period			6,482
	At 28 February 2026			6,482

	Net book value
	At 28 February 2026			19,443


4	Debtors		2026
£

	Trade debtors		5,614


5	Creditors: amounts falling due within one year		2026
£

	Trade creditors		5,659
	Taxation and social security costs		8,745
	Other creditors		25,725
			40,129


6	Other information

	BRADWEST (WIGAN) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	10 Broad O'th Lane
	Shevington
	Wigan
	WN6 8EA