REGISTERED NUMBER: 03691056 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

B W CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S W West

Mrs S E West

Mr S West

Mrs J West

SECRETARY:

Mrs S E West

REGISTERED OFFICE:

Bridge House

25 Fiddlebridge Lane

Hatfield

Hertfordshire

AL10 0SP

REGISTERED NUMBER:

03691056 (England and Wales)

ACCOUNTANTS:

Lovetts Accountants Limited

Bridge House

25 Fiddlebridge Lane

Hatfield

Hertfordshire

AL10 0SP

FIXED ASSETS

Property, plant and equipment

4

25,822

47,076

CURRENT ASSETS

Inventories

111,496

60,222

Debtors

5

313,637

336,493

Cash at bank and in hand

221,836

222,161

646,969

618,876

CREDITORS

Amounts falling due within one year

6

220,739

198,912

NET CURRENT ASSETS

426,230

419,964

TOTAL ASSETS LESS CURRENT LIABILITIES

452,052

467,040

CREDITORS

Amounts falling due after more than one year

7

5,000

31,855

NET ASSETS

447,052

435,185

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

447,050

435,183

SHAREHOLDERS' FUNDS

447,052

435,185

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 September 2025 and were signed on its behalf by:

Mr S West - Director

1.	STATUTORY INFORMATION

B W Consultants 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.

Turnover

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Inventories

Inventories have been valued at the lower of cost and estimated selling price less costs to sell.

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.

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 10 (2023 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

10,934

89,006

24,237

124,177

Additions

-

-

541

541

At 31 December 2024

10,934

89,006

24,778

124,718

DEPRECIATION

At 1 January 2024

10,934

45,245

20,922

77,101

Charge for year

-

19,724

2,071

21,795

At 31 December 2024

10,934

64,969

22,993

98,896

NET BOOK VALUE

At 31 December 2024

-

24,037

1,785

25,822

At 31 December 2023

-

43,761

3,315

47,076

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2024

and 31 December 2024

52,665

DEPRECIATION

At 1 January 2024

24,850

Charge for year

13,166

At 31 December 2024

38,016

NET BOOK VALUE

At 31 December 2024

14,649

At 31 December 2023

27,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

156,411

225,846

Other debtors

157,226

110,647

313,637

336,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,044

10,000

Hire purchase contracts

16,855

9,558

Trade creditors

87,331

120,509

Taxation and social security

76,518

37,560

Other creditors

29,991

21,285

220,739

198,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

5,000

15,000

Hire purchase contracts

-

16,855

5,000

31,855