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Company Registration No. 09610908 (England and Wales)
AWMCS LTD Unaudited accounts for the year ended 31 May 2023
AWMCS LTD Unaudited accounts Contents
Page
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AWMCS LTD Company Information for the year ended 31 May 2023
Director
Andrew Webster
Secretary
Andrew Webster
Company Number
09610908 (England and Wales)
Registered Office
FLAT 4 LANDMARK COURT CALEDONIAN ROAD BRISTOL BS1 6JL ENGLAND
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AWMCS LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
539,630 
540,151 
Investments
61,485 
- 
601,115 
540,151 
Current assets
Cash at bank and in hand
18,624 
21,422 
Creditors: amounts falling due within one year
(79,684)
(95,226)
Net current liabilities
(61,060)
(73,804)
Total assets less current liabilities
540,055 
466,347 
Creditors: amounts falling due after more than one year
(536,250)
(462,000)
Net assets
3,805 
4,347 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,804 
4,346 
Shareholders' funds
3,805 
4,347 
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 November 2023 and were signed on its behalf by
Andrew Webster Director Company Registration No. 09610908
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AWMCS LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
AWMCS LTD is a private company, limited by shares, registered in England and Wales, registration number 09610908. The registered office is FLAT 4 LANDMARK COURT, CALEDONIAN ROAD, BRISTOL, BS1 6JL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is valued at the amount of rent received, or due to be received in the period in accordance with the lease agreement
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Fixtures & fittings
25%
Computer equipment
25%
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AWMCS LTD Notes to the Accounts for the year ended 31 May 2023
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
538,270 
5,000 
1,718 
544,988 
Additions
- 
- 
75 
75 
At 31 May 2023
538,270 
5,000 
1,793 
545,063 
Depreciation
At 1 June 2022
- 
4,408 
429 
4,837 
Charge for the year
- 
148 
448 
596 
At 31 May 2023
- 
4,556 
877 
5,433 
Net book value
At 31 May 2023
538,270 
444 
916 
539,630 
At 31 May 2022
538,270 
592 
1,289 
540,151 
5
Investments
Other investments 
£ 
Valuation at 1 June 2022
- 
Additions
61,485 
Valuation at 31 May 2023
61,485 
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AWMCS LTD Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
217 
165 
Loans from directors
79,067 
94,661 
Accruals
400 
400 
79,684 
95,226 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
536,250 
462,000 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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