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REGISTERED NUMBER: 06117749 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CLIMBING WALL SOLUTIONS LIMITED

CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLIMBING WALL SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: W J Eveson
S V Day





REGISTERED OFFICE: Unit 6
33 Barry Road
Oldland Common
Bristol
BS30 6QX





REGISTERED NUMBER: 06117749 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,234 15,670

CURRENT ASSETS
Stocks 12,970 17,918
Debtors 5 26,062 19,077
Cash at bank 27,978 47,762
67,010 84,757
CREDITORS
Amounts falling due within one year 6 29,247 36,589
NET CURRENT ASSETS 37,763 48,168
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,997

63,838

PROVISIONS FOR LIABILITIES 7 2,013 2,598
NET ASSETS 47,984 61,240

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 46,984 60,240
47,984 61,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)

BALANCE SHEET - continued
28 FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





W J Eveson - Director


CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Climbing Wall Solutions 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.

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

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 - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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.

CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

2. ACCOUNTING POLICIES - continued

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2024 14,572 1,818 19,995 22,854 59,239
Additions 1,129 - - - 1,129
At 28 February 2025 15,701 1,818 19,995 22,854 60,368
DEPRECIATION
At 1 March 2024 13,217 1,818 6,561 21,973 43,569
Charge for year 806 - 3,358 401 4,565
At 28 February 2025 14,023 1,818 9,919 22,374 48,134
NET BOOK VALUE
At 28 February 2025 1,678 - 10,076 480 12,234
At 29 February 2024 1,355 - 13,434 881 15,670

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 22,909 18,212
Other debtors 2,481 -
Prepayments and accrued income 672 865
26,062 19,077

CLIMBING WALL SOLUTIONS LIMITED (REGISTERED NUMBER: 06117749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 3,600 3,748
Tax 14,842 18,521
VAT 7,431 11,230
Other creditors 616 302
Accrued expenses 2,758 2,788
29,247 36,589

7. PROVISIONS FOR LIABILITIES
28.2.25 29.2.24
£    £   
Deferred tax 2,013 2,598

Deferred
tax
£   
Balance at 1 March 2024 2,598
Reversal of timing differences (585 )
Balance at 28 February 2025 2,013

8. CALLED UP SHARE CAPITAL


Number


Issued Class:


Nominal


28.02.22


28.02.21
Allotted : Value : £ £

410 A Ordinary £1 410 410
390 B Ordinary £1 390 390
100 C Ordinary £1 100 100
100 D Ordinary £1 100 100



9. RELATED PARTY DISCLOSURES

The directors maintain interest free loan accounts with the company. At the year end the company owed the directors £Nil (2024: £Nil).

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.