T.E.W. SOFTWARE SOLUTIONS LIMITED


Director	WINDSOR, Timothy Edward


Registered Address	Unit 8 Sugnall Business Centre
	Sugnall
	Eccleshall
	ST21 6NF


Registered Number	04346658 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,700		1,700
Tangible assets	4		6,265		4,881
			7,965		6,581
Current assets
Debtors	5	270,265		436,462
Cash at bank and on hand		733,582		1,415,083
		1,003,847		1,851,545
Creditors amounts falling due within one year	6	(160,436)		(484,753)
Net current assets (liabilities)			843,411		1,366,792
Total assets less current liabilities			851,376		1,373,373
Provisions for liabilities			(1,566)		(928)
Net assets			849,810		1,372,445
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			848,810		1,371,445
Shareholders' funds			849,810		1,372,445

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 October 2025, and are signed on its behalf by:

WINDSOR, Timothy Edward
Director
Registered Company No. 04346658

T.E.W. SOFTWARE SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

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

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Straight line (years)
	Fixtures and fittings	50
	Office Equipment	50

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		15

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 24	1,700
	At 31 January 25	1,700
	Net book value
	At 31 January 25	1,700
	At 31 January 24	1,700

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	48,516
	Additions	7,220
	Revaluations	(41,026)
	At 31 January 25	14,710
	Depreciation and impairment
	At 01 February 24	43,635
	Charge for year	1,873
	On disposals	(37,063)
	At 31 January 25	8,445
	Net book value
	At 31 January 25	6,265
	At 31 January 24	4,881

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	141,240	170,536
Other debtors	60,149	114,627
Prepayments and accrued income	68,876	151,299
Total	270,265	436,462

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,107	3,205
Taxation and social security	147,711	455,892
Other creditors	1,619	22,157
Accrued liabilities and deferred income	4,999	3,499
Total	160,436	484,753

7.	Related party transactions
	At the balance sheet date, the directors loan account had an overdrawn loan account of £60,149 (2024 - £114,627)