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REGISTERED NUMBER: 03691056 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

B W CONSULTANTS LIMITED

B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B W CONSULTANTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: Mr S W West
Mrs S E West
Mr S West
Mrs J West





SECRETARY: Mrs S E West





REGISTERED OFFICE: Bridge House
25 Fiddlebridge Lane
Hatfield
Hertfordshire
AL10 0SP





REGISTERED NUMBER: 03691056 (England and Wales)





ACCOUNTANTS: Lovetts Accountants Limited
Bridge House
25 Fiddlebridge Lane
Hatfield
Hertfordshire
AL10 0SP

B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 47,076 52,327

CURRENT ASSETS
Inventories 60,222 58,463
Debtors 5 336,493 224,064
Cash at bank and in hand 222,161 375,371
618,876 657,898
CREDITORS
Amounts falling due within one year 6 198,912 132,850
NET CURRENT ASSETS 419,964 525,048
TOTAL ASSETS LESS CURRENT
LIABILITIES

467,040

577,375

CREDITORS
Amounts falling due after more than one
year

7

31,855

51,413
NET ASSETS 435,185 525,962

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 435,183 525,960
SHAREHOLDERS' FUNDS 435,185 525,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)

BALANCE SHEET - continued
31 December 2023


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 1 August 2024 and were signed on its behalf by:





Mr S West - Director


B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.

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.

B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2022 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 10,934 72,881 22,247 106,062
Additions - 16,125 1,990 18,115
At 31 December 2023 10,934 89,006 24,237 124,177
DEPRECIATION
At 1 January 2023 10,934 24,319 18,482 53,735
Charge for year - 20,926 2,440 23,366
At 31 December 2023 10,934 45,245 20,922 77,101
NET BOOK VALUE
At 31 December 2023 - 43,761 3,315 47,076
At 31 December 2022 - 48,562 3,765 52,327

B W CONSULTANTS LIMITED (REGISTERED NUMBER: 03691056)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023
and 31 December 2023 52,665
DEPRECIATION
At 1 January 2023 11,684
Charge for year 13,166
At 31 December 2023 24,850
NET BOOK VALUE
At 31 December 2023 27,815
At 31 December 2022 40,981

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 225,846 130,111
Other debtors 110,647 93,953
336,493 224,064

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 9,558 9,558
Trade creditors 120,509 73,701
Taxation and social security 37,560 17,926
Other creditors 21,285 21,665
198,912 132,850

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 15,000 25,000
Hire purchase contracts 16,855 26,413
31,855 51,413