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Registered Number: 11235598


 

 

 

PW AUDITS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Peter Warbrick
Registered Number 11235598
Registered Office 45 Rochester Avenue
Woodley
Reading
Berkshire
RG5 4NB
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of management consultancy services.
Director
The director who served the company throughout the year was as follows:
Peter Warbrick

On behalf of the board.


----------------------------------
Peter Warbrick
Director

Date approved: 19 July 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 687    1,393 
687    1,393 
Current assets      
Debtors 4 9,370    10,151 
Cash at bank and in hand 33,347    20,839 
42,717    30,990 
Creditors: amount falling due within one year 5 (14,618)   (6,441)
Net current assets 28,099    24,549 
 
Total assets less current liabilities 28,786    25,942 
Provisions for liabilities 6 (76)   (198)
Net assets 28,710    25,744 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 28,709    25,743 
Shareholders' funds 28,710    25,744 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 19 July 2024 and were signed by:


-------------------------------
Peter Warbrick
Director
3
General Information
Pw Audits Limited is a private company, limited by shares, registered in , registration number 11235598, registration address 45 Rochester Avenue , Woodley, Reading, Berkshire , RG5 4NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 809    3,941    4,750 
Additions    
Disposals    
At 31 March 2024 809    3,941    4,750 
Depreciation
At 01 April 2023 809    2,548    3,357 
Charge for year   706    706 
On disposals    
At 31 March 2024 809    3,254    4,063 
Net book values
Closing balance as at 31 March 2024   687    687 
Opening balance as at 01 April 2023   1,393    1,393 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 9,116    9,688 
Prepayments & Accrued Income 254    263 
Tax Recoverable   200 
9,370    10,151 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 40    97 
Social security and other taxes 13,354    5,120 
Directors' Current Accounts 1,224    1,224 
14,618    6,441 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 76    198 
76    198 

7.

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.
4