2023-06-012024-05-312024-05-31false10761639HWT Group Limited2024-08-2896090iso4217:GBPxbrli:pure107616392023-06-01107616392024-05-31107616392023-06-012024-05-31107616392022-06-01107616392023-05-31107616392022-06-012023-05-3110761639bus:SmallEntities2023-06-012024-05-3110761639bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3110761639bus:FullAccounts2023-06-012024-05-3110761639bus:PrivateLimitedCompanyLtd2023-06-012024-05-3110761639core:WithinOneYear2024-05-3110761639core:AfterOneYear2024-05-3110761639core:WithinOneYear2023-05-3110761639core:AfterOneYear2023-05-3110761639core:ShareCapital2024-05-3110761639core:SharePremium2024-05-3110761639core:RevaluationReserve2024-05-3110761639core:OtherReservesSubtotal2024-05-3110761639core:RetainedEarningsAccumulatedLosses2024-05-3110761639core:ShareCapital2023-05-3110761639core:SharePremium2023-05-3110761639core:RevaluationReserve2023-05-3110761639core:OtherReservesSubtotal2023-05-3110761639core:RetainedEarningsAccumulatedLosses2023-05-3110761639core:LandBuildings2024-05-3110761639core:PlantMachinery2024-05-3110761639core:Vehicles2024-05-3110761639core:FurnitureFittings2024-05-3110761639core:OfficeEquipment2024-05-3110761639core:NetGoodwill2024-05-3110761639core:IntangibleAssetsOtherThanGoodwill2024-05-3110761639core:ListedExchangeTraded2024-05-3110761639core:UnlistedNon-exchangeTraded2024-05-3110761639core:LandBuildings2023-05-3110761639core:PlantMachinery2023-05-3110761639core:Vehicles2023-05-3110761639core:FurnitureFittings2023-05-3110761639core:OfficeEquipment2023-05-3110761639core:NetGoodwill2023-05-3110761639core:IntangibleAssetsOtherThanGoodwill2023-05-3110761639core:ListedExchangeTraded2023-05-3110761639core:UnlistedNon-exchangeTraded2023-05-3110761639core:LandBuildings2023-06-012024-05-3110761639core:PlantMachinery2023-06-012024-05-3110761639core:Vehicles2023-06-012024-05-3110761639core:FurnitureFittings2023-06-012024-05-3110761639core:OfficeEquipment2023-06-012024-05-3110761639core:NetGoodwill2023-06-012024-05-3110761639core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3110761639core:ListedExchangeTraded2023-06-012024-05-3110761639core:UnlistedNon-exchangeTraded2023-06-012024-05-3110761639core:MoreThanFiveYears2023-06-012024-05-3110761639core:Non-currentFinancialInstruments2024-05-3110761639core:Non-currentFinancialInstruments2023-05-3110761639dpl:CostSales2023-06-012024-05-3110761639dpl:DistributionCosts2023-06-012024-05-3110761639core:LandBuildings2023-06-012024-05-3110761639core:PlantMachinery2023-06-012024-05-3110761639core:Vehicles2023-06-012024-05-3110761639core:FurnitureFittings2023-06-012024-05-3110761639core:OfficeEquipment2023-06-012024-05-3110761639dpl:AdministrativeExpenses2023-06-012024-05-3110761639core:NetGoodwill2023-06-012024-05-3110761639core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3110761639dpl:GroupUndertakings2023-06-012024-05-3110761639dpl:ParticipatingInterests2023-06-012024-05-3110761639dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3110761639core:ListedExchangeTraded2023-06-012024-05-3110761639dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3110761639core:UnlistedNon-exchangeTraded2023-06-012024-05-3110761639dpl:CostSales2022-06-012023-05-3110761639dpl:DistributionCosts2022-06-012023-05-3110761639core:LandBuildings2022-06-012023-05-3110761639core:PlantMachinery2022-06-012023-05-3110761639core:Vehicles2022-06-012023-05-3110761639core:FurnitureFittings2022-06-012023-05-3110761639core:OfficeEquipment2022-06-012023-05-3110761639dpl:AdministrativeExpenses2022-06-012023-05-3110761639core:NetGoodwill2022-06-012023-05-3110761639core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110761639dpl:GroupUndertakings2022-06-012023-05-3110761639dpl:ParticipatingInterests2022-06-012023-05-3110761639dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3110761639core:ListedExchangeTraded2022-06-012023-05-3110761639dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3110761639core:UnlistedNon-exchangeTraded2022-06-012023-05-3110761639core:NetGoodwill2024-05-3110761639core:IntangibleAssetsOtherThanGoodwill2024-05-3110761639core:LandBuildings2024-05-3110761639core:PlantMachinery2024-05-3110761639core:Vehicles2024-05-3110761639core:FurnitureFittings2024-05-3110761639core:OfficeEquipment2024-05-3110761639core:AfterOneYear2024-05-3110761639core:WithinOneYear2024-05-3110761639core:ListedExchangeTraded2024-05-3110761639core:UnlistedNon-exchangeTraded2024-05-3110761639core:ShareCapital2024-05-3110761639core:SharePremium2024-05-3110761639core:RevaluationReserve2024-05-3110761639core:OtherReservesSubtotal2024-05-3110761639core:RetainedEarningsAccumulatedLosses2024-05-3110761639core:NetGoodwill2023-05-3110761639core:IntangibleAssetsOtherThanGoodwill2023-05-3110761639core:LandBuildings2023-05-3110761639core:PlantMachinery2023-05-3110761639core:Vehicles2023-05-3110761639core:FurnitureFittings2023-05-3110761639core:OfficeEquipment2023-05-3110761639core:AfterOneYear2023-05-3110761639core:WithinOneYear2023-05-3110761639core:ListedExchangeTraded2023-05-3110761639core:UnlistedNon-exchangeTraded2023-05-3110761639core:ShareCapital2023-05-3110761639core:SharePremium2023-05-3110761639core:RevaluationReserve2023-05-3110761639core:OtherReservesSubtotal2023-05-3110761639core:RetainedEarningsAccumulatedLosses2023-05-3110761639core:NetGoodwill2022-06-0110761639core:IntangibleAssetsOtherThanGoodwill2022-06-0110761639core:LandBuildings2022-06-0110761639core:PlantMachinery2022-06-0110761639core:Vehicles2022-06-0110761639core:FurnitureFittings2022-06-0110761639core:OfficeEquipment2022-06-0110761639core:AfterOneYear2022-06-0110761639core:WithinOneYear2022-06-0110761639core:ListedExchangeTraded2022-06-0110761639core:UnlistedNon-exchangeTraded2022-06-0110761639core:ShareCapital2022-06-0110761639core:SharePremium2022-06-0110761639core:RevaluationReserve2022-06-0110761639core:OtherReservesSubtotal2022-06-0110761639core:RetainedEarningsAccumulatedLosses2022-06-0110761639core:AfterOneYear2023-06-012024-05-3110761639core:WithinOneYear2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3110761639core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3110761639core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3110761639core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3110761639core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3110761639core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3110761639bus:Director12023-06-012024-05-3110761639bus:Director22023-06-012024-05-31

HWT Group Limited

Registered Number
10761639
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

HWT Group Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

Rolph, Alexandra Claire
Rolph, James Philip

Registered Address

2 The Turning
Sheringham
NR26 8NG

Registered Number

10761639 (England and Wales)
HWT Group Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3573837
573837
Current assets
Debtors4108-
Cash at bank and on hand22,94211,172
23,05011,172
Creditors amounts falling due within one year5(5,138)(3,083)
Net current assets (liabilities)17,9128,089
Total assets less current liabilities18,4858,926
Net assets18,4858,926
Capital and reserves
Called up share capital100100
Profit and loss account18,3858,826
Shareholders' funds18,4858,926
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2024, and are signed on its behalf by:
Rolph, Alexandra Claire
Director
Registered Company No. 10761639
HWT Group Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 Section1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 234,6454,645
At 31 May 244,6454,645
Depreciation and impairment
At 01 June 233,8083,808
Charge for year264264
At 31 May 244,0724,072
Net book value
At 31 May 24573573
At 31 May 23837837
4.Debtors: amounts due within one year

2024

2023

££
Other debtors108-
Total108-
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security3,9471,675
Other creditors1,1911,408
Total5,1383,083