Company registration number 03869110 (England and Wales)
PWA PARKER WILSON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
PWA PARKER WILSON LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
PWA PARKER WILSON LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
2,298
Tangible assets
4
24,049
29,138
24,049
31,436
Current assets
Debtors
5
171,738
57,332
Cash at bank and in hand
185
17,966
171,923
75,298
Creditors: amounts falling due within one year
6
(192,946)
(168,937)
Net current liabilities
(21,023)
(93,639)
Total assets less current liabilities
3,026
(62,203)
Creditors: amounts falling due after more than one year
7
(14,740)
(22,425)
Net liabilities
(11,714)
(84,628)
Capital and reserves
Called up share capital
1,340
1,340
Capital redemption reserve
27,332
27,332
Profit and loss reserves
(40,386)
(113,300)
Total equity
(11,714)
(84,628)
PWA PARKER WILSON LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 September 2025
Mr G J Wilson
Director
Company registration number 03869110 (England and Wales)
PWA PARKER WILSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

PWA Parker Wilson Limited is a private company limited by shares incorporated in England and Wales. The registered office is 373, Bury New Road, Prestwich, Manchester, United Kingdom, M25 1AW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts have been prepared on the going concern basis, the validity of which depends upon future profitable trading and the support of the director. Should the company be able to continue trading, adjustments would be necessary to reduce the value of assets to their recoverable amount, to provide for further liabilities which might arise and to reclassify fixed assets to current assets.

1.3
Turnover

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Software
Straight line over 3 years
PWA PARKER WILSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

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
15% reducing balance
Computer equipment
25% reducing balance

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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

PWA PARKER WILSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
11
3
Intangible fixed assets
Other
£
Cost
At 1 May 2024 and 30 April 2025
16,399
Amortisation and impairment
At 1 May 2024
14,101
Amortisation charged for the year
2,298
At 30 April 2025
16,399
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
2,298
4
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
132,443
78,942
211,385
Depreciation and impairment
At 1 May 2024
110,463
71,784
182,247
Depreciation charged in the year
3,297
1,792
5,089
At 30 April 2025
113,760
73,576
187,336
Carrying amount
At 30 April 2025
18,683
5,366
24,049
At 30 April 2024
21,980
7,158
29,138
PWA PARKER WILSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
138,144
50,514
Other debtors
33,594
6,818
171,738
57,332
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
53,394
7,036
Trade creditors
22,560
38,871
Amounts owed to group undertakings
6,396
6,396
Taxation and social security
56,277
53,326
Other creditors
54,319
63,308
192,946
168,937
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
14,740
22,425
8
Going concern

Although the financial statements show net current liabilities of £21,023 (2024 £93,639) and net liabilities of £11,714 (2024 £84,628), the director is of the opinion that the financial statements can be prepared on the going concern basis on the grounds that he will continue to support the company and that the company will trade profitably in the future.

9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
74,550
143,915
PWA PARKER WILSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
10
Related party transactions

Summary of transactions with other related parties

The directors have a material interest in Parker Wilson Sustain LLP, energy efficiency consultants, with whom the company had the following transactions during the year:

- Labour costs recharged, included within turnover £9 0,000 (202 4 £47,000)

- Management charges receivable £2,532 (202 4 £2,532)

- Mileage expenses payable £4,411 (202 4 £7,536)

- Amounts due to at the year end £2 5,976 (202 4 £31,498)

11
Parent company

The company's immediate parent is Parker Wilson Holdings Limited, incorporated in England.

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