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REGISTERED NUMBER: 11417316 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST AUGUST 2022 TO 30TH JULY 2023

FOR

BWT CAPITAL GROUP LTD

BWT CAPITAL GROUP LTD (REGISTERED NUMBER: 11417316)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST AUGUST 2022 TO 30TH JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BWT CAPITAL GROUP LTD

COMPANY INFORMATION
FOR THE PERIOD 1ST AUGUST 2022 TO 30TH JULY 2023







DIRECTOR: M D Bryant





REGISTERED OFFICE: Venture Court
2 Debdale Road
Wellingborough
Northamptonshire
NN8 5AA





REGISTERED NUMBER: 11417316 (England and Wales)





ACCOUNTANTS: ISIS Business Solutions (Northants) LLP
Venture Court
2 Debdale Road
Wellingborough
Northamptonshire
NN8 5AA

BWT CAPITAL GROUP LTD (REGISTERED NUMBER: 11417316)

BALANCE SHEET
30TH JULY 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 76,002 27,351
Cash at bank 36 36,756
76,038 64,107
CREDITORS
Amounts falling due within one year 5 52,397 63,100
NET CURRENT ASSETS 23,641 1,007
TOTAL ASSETS LESS CURRENT LIABILITIES 23,641 1,007

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 23,631 997
SHAREHOLDERS' FUNDS 23,641 1,007

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th July 2023 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 28th August 2024 and were signed by:





M D Bryant - Director


BWT CAPITAL GROUP LTD (REGISTERED NUMBER: 11417316)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST AUGUST 2022 TO 30TH JULY 2023

1. STATUTORY INFORMATION

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

Taxation
Taxation for the period 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 period 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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 100 -
Amounts owed by group undertakings 1,820 1,820
Other debtors 74,082 25,531
76,002 27,351

BWT CAPITAL GROUP LTD (REGISTERED NUMBER: 11417316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST AUGUST 2022 TO 30TH JULY 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 45,597 61,300
Other creditors 6,800 1,800
52,397 63,100

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is an amount owing by the directors of £74,082 (2022: £25,531). This loan has had interest charged at a commercial rate.

7. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £1,820 by a subsidiary company. (2022 £8,820)