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REGISTERED NUMBER: 08074188 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

SHAW SIGHT CONSULTANCY LIMITED

SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SHAW SIGHT CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Fiona Shaw
Stephen Shaw





REGISTERED OFFICE: 55 Barnsley Road
South Elmsall
Pontefract
West Yorkshire
WF9 2QW





REGISTERED NUMBER: 08074188 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,351 3,671
Investments 6 903,384 903,384
910,735 907,055

CURRENT ASSETS
Stocks 15,455 14,837
Debtors 7 149,010 147,062
Cash at bank 70,016 45,601
234,481 207,500
CREDITORS
Amounts falling due within one year 8 511,555 435,919
NET CURRENT LIABILITIES (277,074 ) (228,419 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

633,661

678,636

CREDITORS
Amounts falling due after more than
one year

9

(112,040

)

(190,370

)

PROVISIONS FOR LIABILITIES (1,837 ) (918 )
NET ASSETS 519,784 487,348

CAPITAL AND RESERVES
Called up share capital 1 1
Profit and loss account 519,783 487,347
519,784 487,348

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)

BALANCE SHEET - continued
30 APRIL 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by:




Stephen Shaw - Director



Fiona Shaw - Director


SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Shaw Sight Consultancy 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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about Shaw Sight Consultancy Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer Equipment - 33% on cost

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

FINANCE COSTS OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 252,316
AMORTISATION
At 1 May 2023
and 30 April 2024 252,316
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery Equipment Totals
£    £    £   
COST
At 1 May 2023 53,617 10,236 63,853
Additions 6,395 - 6,395
At 30 April 2024 60,012 10,236 70,248
DEPRECIATION
At 1 May 2023 50,210 9,972 60,182
Charge for year 2,451 264 2,715
At 30 April 2024 52,661 10,236 62,897
NET BOOK VALUE
At 30 April 2024 7,351 - 7,351
At 30 April 2023 3,407 264 3,671

SHAW SIGHT CONSULTANCY LIMITED (REGISTERED NUMBER: 08074188)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 903,384
NET BOOK VALUE
At 30 April 2024 903,384
At 30 April 2023 903,384

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,368 6,420
Amounts owed by related party 140,642 140,642
149,010 147,062

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 74,140 69,951
Trade creditors 22,210 6,335
Amounts owed to group undertakings 367,588 309,176
Taxation and social security 36,917 35,834
Other creditors 10,700 14,623
511,555 435,919

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 112,040 190,370