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REGISTERED NUMBER: 05665559 (England and Wales)















CWH Johnsons International Limited

Financial Statements

for the Year Ended 31 July 2024






CWH Johnsons International Limited (Registered number: 05665559)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CWH Johnsons International Limited

Company Information
for the year ended 31 July 2024







Directors: M D Cox
D W Cox
J D Jackson
S J Smith





Secretary: D J Watts





Registered office: 2 Leman Street
London
E1W 9US





Registered number: 05665559 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

CWH Johnsons International Limited (Registered number: 05665559)

Balance Sheet
31 July 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 - 287

Current assets
Stocks 339,312 276,277
Debtors 5 715,894 687,419
Cash at bank and in hand 69,716 59,424
1,124,922 1,023,120
Creditors
Amounts falling due within one year 6 1,121,601 1,015,653
Net current assets 3,321 7,467
Total assets less current liabilities 3,321 7,754

Capital and reserves
Called up share capital 1 1
Retained earnings 3,320 7,753
3,321 7,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

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 29 November 2024 and were signed on its behalf by:





M D Cox - Director


CWH Johnsons International Limited (Registered number: 05665559)

Notes to the Financial Statements
for the year ended 31 July 2024


1. Statutory information

CWH Johnsons International 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue from contracts for the provision of services is recognised when invoiced, which in the course of this company's business occurs when the marine claim has been settled.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 33% on cost.
Computer equipment 33% on cost.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Financial instruments
Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a
party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial
recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the
substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

CWH Johnsons International Limited (Registered number: 05665559)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


2. Accounting policies - continued

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 11 (2023 - 10 ) .

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 August 2023
and 31 July 2024 12,500 25,585 38,085
Depreciation
At 1 August 2023 12,500 25,298 37,798
Charge for year - 287 287
At 31 July 2024 12,500 25,585 38,085
Net book value
At 31 July 2024 - - -
At 31 July 2023 - 287 287

CWH Johnsons International Limited (Registered number: 05665559)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 639,468 183,835
Amounts owed by group undertakings - 391,807
Amounts owed by related parties 48,033 80,060
Other debtors 28,393 31,717
715,894 687,419

6. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 79,558 109,972
Amounts owed to group undertakings 225,420 85,524
Amounts owed to related parties 766,759 751,389
Amounts owed to parent 8,500 8,500
Taxation and social security 22,598 29,953
Other creditors 18,766 30,315
1,121,601 1,015,653

7. Parent company

Ultimate parent company
The Company's immediate and ultimate parent undertaking is W.E. Cox Claims Group (Surveys and Sales)
Limited, which has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

The ultimate parent company's registered office is 2 Leman Street, London E1W 9US.

The interests of the directors in that company's share capital can be found in the accounts of that company.