REGISTERED NUMBER: 01995927 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

B.W. Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Randhawa

REGISTERED OFFICE:

The Barn

Rear of 3-5 Church Street

Ampthill

Bedfordshire

MK45 2PJ

REGISTERED NUMBER:

01995927 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

FIXED ASSETS

Investment property

4

965,000

965,000

CURRENT ASSETS

Debtors

5

65,000

50,000

Cash at bank and in hand

120,828

95,347

185,828

145,347

CREDITORS

Amounts falling due within one year

6

1,005,634

986,405

NET CURRENT LIABILITIES

(819,806

)

(841,058

)

TOTAL ASSETS LESS CURRENT LIABILITIES

145,194

123,942

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

145,094

123,842

SHAREHOLDERS' FUNDS

145,194

123,942

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 November 2025 and were signed by:

G Randhawa - Director

1.	STATUTORY INFORMATION

B.W. Estates 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 February 2024

and 28 February 2025

965,000

NET BOOK VALUE

At 28 February 2025

965,000

At 28 February 2024

965,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Other debtors

65,000

50,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade creditors

-

(1

)

Taxation and social security

5,110

3,193

Other creditors

1,000,524

983,213

1,005,634

986,405

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

28.2.24

value:

£

£

100

Ordinary shares

£1

100

100

8.

RESERVES

Retained

earnings

£

At 29 February 2024

123,842

Profit for the year

21,252

At 28 February 2025

145,094

9.	COMPARATIVES

We have not received any accounts for previous years from the administration and will send revised returns once we get them.