CWH Johnsons International Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05665559 (England and Wales)

CWH JOHNSONS INTERNATIONAL LIMITED

Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

M D Cox

D W Cox

J D Jackson

S J Smith

Secretary:

D J Watts

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

05665559 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

365

-

Current assets

Stocks

464,679

339,312

Debtors

5

672,994

715,894

Cash at bank and in hand

74,574

69,716

1,212,247

1,124,922

Creditors

Amounts falling due within one year

6

(1,179,346

)

(1,121,601

)

Net current assets

32,901

3,321

Total assets less current liabilities

33,266

3,321

Capital and reserves

Called up share capital

1

Retained earnings

33,265

3,320

33,266

3,321

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 9 December 2025 and were signed on its behalf by:

M D Cox - Director

1.	Statutory information

CWH Johnsons International 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue from contracts for the provision of services is recognised when invoiced, which in the course of this company's business occurs when the marine claim has been settled.

Tangible fixed assets

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

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 33% on cost.

Computer equipment 33% on cost.

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a

party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 11 (2024 - 11 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

Cost

At 1 August 2024

12,500

25,585

38,085

Additions

-

547

At 31 July 2025

12,500

26,132

38,632

Depreciation

At 1 August 2024

12,500

25,585

38,085

Charge for year

-

182

At 31 July 2025

12,500

25,767

38,267

Net book value

At 31 July 2025

-

365

At 31 July 2024

-

5.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

611,333

639,468

Amounts owed by related parties

32,692

48,033

Other debtors

3,129

Prepayments

25,840

25,264

672,994

715,894

6.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

89,325

79,558

Amounts owed to group undertakings

178,445

225,420

Amounts owed to related parties

838,934

766,759

Amounts owed to parent

8,500

Tax

11,994

5,156

Social security and other taxes

17,345

13,483

VAT

8,569

3,959

Other creditors

3,624

2,472

Accrued expenses

22,610

16,294

1,179,346

1,121,601

7.	Parent company

Ultimate parent company

The Company's immediate and ultimate parent undertaking is W.E. Cox Claims Group (Surveys and Sales)

Limited, which has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

The ultimate parent company's registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.

The interests of the directors in that company's share capital can be found in the accounts of that company.