GSW Consultants Limited - Filleted accounts

Registered number

10073698

GSW Consultants Limited

Filleted Accounts

31 March 2025

GSW Consultants Limited
Registered number:		10073698
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			23,758

Current assets
Debtors	4	8,080			-
Cash at bank and in hand		220,308			176,701
		228,388			176,701

Creditors: amounts falling due within one year	5	(94,936)			(85,458)

Net current assets			133,452			91,243

Net assets			133,452			115,001

Capital and reserves
Called up share capital			100			100
Profit and loss account			133,352			114,901

Shareholder's funds			133,452			115,001

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G S Winterson
Director
Approved by the board on 1 December 2025

GSW Consultants Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Tangible fixed assets
				Motor vehicles
£
	Cost
	At 1 April 2024			58,003
	Disposals			(58,003)
	At 31 March 2025			-

	Depreciation
	At 1 April 2024			34,245
	On disposals			(34,245)
	At 31 March 2025			-

	Net book value
	At 31 March 2025			-
	At 31 March 2024			23,758


4	Debtors	2025		2024
£			£

	Trade debtors	8,080		-


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	12,429		5,976
	Other creditors	82,507		79,482
		94,936		85,458


6	Other information

	GSW Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	55 Dean Lane
	Winchester
	Hampshire
	SO22 5JR