REGISTERED NUMBER: 09951044 (England and Wales)

CWIM CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W R R Barber

Miss C E Davis

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

09951044 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Tangible assets

4

2,391

398

Investments

5

23,347

13,322

25,738

13,720

CURRENT ASSETS

Debtors

6

22,972

27,171

Cash at bank and in hand

20,302

8,090

43,274

35,261

CREDITORS

Amounts falling due within one year

7

46,812

31,396

NET CURRENT (LIABILITIES)/ASSETS

(3,538

)

3,865

TOTAL ASSETS LESS CURRENT LIABILITIES

22,200

17,585

CREDITORS

Amounts falling due after more than one year

8

(13,796

)

(17,222

)

PROVISIONS FOR LIABILITIES

(454

)

(76

)

NET ASSETS

7,950

287

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

7,940

277

SHAREHOLDERS' FUNDS

7,950

287

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 23 December 2025 and were signed on its behalf by:

Mr W R R Barber - Director

1.	STATUTORY INFORMATION

CWIM Consulting Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable. The policies adopted for the recognition of turnover are as follows:

When the outcome of a transaction can be estimated reliably, turnover from consultancy is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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 taxation

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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

960

7,349

8,309

Additions

-

2,791

2,791

At 31 March 2025

960

10,140

11,100

DEPRECIATION

At 1 April 2024

562

7,349

7,911

Charge for year

100

698

798

At 31 March 2025

662

8,047

8,709

NET BOOK VALUE

At 31 March 2025

298

2,093

2,391

At 31 March 2024

398

-

398

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

13,322

Additions

92,004

Disposals

(81,979

)

At 31 March 2025

23,347

NET BOOK VALUE

At 31 March 2025

23,347

At 31 March 2024

13,322

Fixed Asset Investments are valued at cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts recoverable on contract

4,500

8,000

Other debtors

5,275

5,614

Directors' current accounts

13,197

13,557

22,972

27,171

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,426

3,333

Tax

23,417

9,670

VAT

18,185

16,855

Accrued expenses

1,784

1,538

46,812

31,396

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

13,796

17,222

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr W R R Barber

Balance outstanding at start of year

13,557

-

Amounts advanced

(327

)

13,557

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,230

13,557

The director has been charged interest by the company using the average official rate of interest of 2.25%