REGISTERED NUMBER: 02885517 (England and Wales)

B & W COMMERCIALS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr. I. L. Whyte

Mr R.S. Whyte

SECRETARY:

Mr. I. L. Whyte

REGISTERED OFFICE:

Bay 10, Central Works

Off Peartree Lane

Dudley

West Midlands

DY2 0QU

REGISTERED NUMBER:

02885517 (England and Wales)

ACCOUNTANTS:

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

BANKERS:

Yorkshire Bank Plc

211 Wolverhampton Street

Dudley

West Midlands

DY1 1ED.

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B & W Commercials Limited for the year ended 31 January 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of B & W Commercials Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B & W Commercials Limited and state those matters that we have agreed to state to the Board of Directors of B & W Commercials Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & W Commercials Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B & W Commercials Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B & W Commercials Limited. You consider that B & W Commercials Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B & W Commercials Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

6 August 2026

FIXED ASSETS

Tangible assets

4

216,869

206,469

CURRENT ASSETS

Stocks

5

10,750

19,320

Debtors

6

228,258

299,659

Cash at bank

124,642

71,847

363,650

390,826

CREDITORS

Amounts falling due within one year

7

225,571

236,246

NET CURRENT ASSETS

138,079

154,580

TOTAL ASSETS LESS CURRENT LIABILITIES

354,948

361,049

CREDITORS

Amounts falling due after more than one year

8

-

(6,667

)

PROVISIONS FOR LIABILITIES

(51,741

)

(51,256

)

NET ASSETS

303,207

303,126

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

303,107

303,026

SHAREHOLDERS' FUNDS

303,207

303,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr. I. L. Whyte - Director

1.	STATUTORY INFORMATION

B & W Commercials 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 represents net sales of goods/services, excluding value added tax

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

207,867

52,527

206,944

467,338

Additions

1,120

50,575

9,000

60,695

At 31 January 2026

208,987

103,102

215,944

528,033

DEPRECIATION

At 1 February 2025

152,935

27,173

80,761

260,869

Charge for year

8,408

8,092

33,795

50,295

At 31 January 2026

161,343

35,265

114,556

311,164

NET BOOK VALUE

At 31 January 2026

47,644

67,837

101,388

216,869

At 31 January 2025

54,932

25,354

126,183

206,469

5.

STOCKS

2026

2025

£

£

Stocks and work in progress

10,750

19,320

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

195,953

232,718

Other debtors

24,852

30,001

220,805

262,719

Amounts falling due after more than one year:

Amounts owed by group undertakings

7,453

36,940

Aggregate amounts

228,258

299,659

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,631

10,000

Trade creditors

77,129

71,833

Taxation and social security

50,188

56,148

Other creditors

91,623

98,265

225,571

236,246

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,667

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr. I. L. Whyte

Balance outstanding at start of year

(17,836

)

(14,296

)

Amounts advanced

17,836

60

Amounts repaid

-

(3,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(17,836

)