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HWWA CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HWWA CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: W C Annison





REGISTERED OFFICE: 35 Berkeley Square
Mayfair
London
W1J 5BF





REGISTERED NUMBER: 07491590 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 131,699 153,169
Tangible assets 5 24,213 28,644
Investments 6 5,203 -
161,115 181,813

CURRENT ASSETS
Debtors 7 19,684 20,444
Cash at bank 118,228 135,258
137,912 155,702
CREDITORS
Amounts falling due within one year 8 70,192 96,940
NET CURRENT ASSETS 67,720 58,762
TOTAL ASSETS LESS CURRENT LIABILITIES 228,835 240,575

CREDITORS
Amounts falling due after more than one
year

9

(23,906

)

(38,783

)

PROVISIONS FOR LIABILITIES 10 (6,100 ) (7,200 )
NET ASSETS 198,829 194,592

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 198,729 194,492
SHAREHOLDERS' FUNDS 198,829 194,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

BALANCE SHEET - continued
31 MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 May 2025 and were signed by:





W C Annison - Director


HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

HWWA Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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 trade in business in 2020, 2021 & 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 214,701
AMORTISATION
At 1 April 2024 61,532
Amortisation for year 21,470
At 31 March 2025 83,002
NET BOOK VALUE
At 31 March 2025 131,699
At 31 March 2024 153,169

HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 400 63,722 2,172 66,294
Additions - - 2,952 2,952
At 31 March 2025 400 63,722 5,124 69,246
DEPRECIATION
At 1 April 2024 389 36,092 1,169 37,650
Charge for year 3 6,908 472 7,383
At 31 March 2025 392 43,000 1,641 45,033
NET BOOK VALUE
At 31 March 2025 8 20,722 3,483 24,213
At 31 March 2024 11 27,630 1,003 28,644

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 63,722
DEPRECIATION
At 1 April 2024 36,092
Charge for year 6,908
At 31 March 2025 43,000
NET BOOK VALUE
At 31 March 2025 20,722
At 31 March 2024 27,630

HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
Additions 4,993
Revaluations 210
At 31 March 2025 5,203
NET BOOK VALUE
At 31 March 2025 5,203

Cost or valuation at 31 March 2025 is represented by:

Listed
investments
£   
Valuation in 2025 210
Cost 4,993
5,203

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,892 13,191
Other debtors 7,792 7,253
19,684 20,444

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 6,000 5,559
Hire purchase contracts 8,437 8,437
Trade creditors 3,666 3,218
Taxation and social security 48,485 71,219
Other creditors 3,604 8,507
70,192 96,940

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,602 9,042
Hire purchase contracts 21,304 29,741
23,906 38,783

HWWA CONSULTING LIMITED (REGISTERED NUMBER: 07491590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 6,100 7,200

Deferred
tax
£   
Balance at 1 April 2024 7,200
Provided during year (1,100 )
Balance at 31 March 2025 6,100

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100