Registration number: 12526807

PW Retail Consultancy Limited

(Registration number: 12526807)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	20,157	17,516
Current assets
Debtors	4	207	5,608
Cash at bank and in hand		24,272	8,026
		24,479	13,634
Creditors: Amounts falling due within one year	5	(7,582)	(11,010)
Net current assets		16,897	2,624
Net assets		37,054	20,140
Capital and reserves
Called up share capital		100	100
Retained earnings		36,954	20,040
Shareholders' funds		37,054	20,140

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 30 October 2025 and signed on its behalf by:
 

.........................................

P Waugh

Director

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

PW Retail Consultancy Limited is a private company, limited by shares, domiciled in England and Wales, company number 12526807. The registered office is at 3 Melton Gardens, Sprotbrough, Doncaster, DN5 7NT.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20 % Straight Line
Freehold Property	5% Straight Line

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Tangible assets

	Land and buildings £	Office equipment £	Total £
Cost
At 1 April 2024	16,585	1,957	18,542
Additions	-	4,699	4,699
At 31 March 2025	16,585	6,656	23,241
Depreciation
At 1 April 2024	-	1,026	1,026
Charge for the year	829	1,229	2,058
At 31 March 2025	829	2,255	3,084
Carrying amount
At 31 March 2025	15,756	4,401	20,157
At 31 March 2024	16,585	931	17,516

Included within the net book value of land and buildings above is £15,756 (2024 - £16,585) in respect of freehold land and buildings.
 

4

Debtors

	2025 £	2024 £
Prepayments	207	207
Other debtors	-	5,401
	207	5,608

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5

Creditors

	2025 £	2024 £
Taxation and social security	3,596	5,230
Accruals and deferred income	1,600	4,930
Other creditors	2,386	850
	7,582	11,010