Company No: 11947145 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	0		670
		0		670
Current assets
Debtors	4	79,828		55,281
Cash at bank and in hand		12,968		118,808
		92,796		174,089
Creditors: amounts falling due within one year	5	( 4,797)		( 44,405)
Net current assets		87,999		129,684
Total assets less current liabilities		87,999		130,354
Net assets		87,999		130,354
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		87,899		130,254
Total shareholders' funds		87,999		130,354

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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of CWB Rural Consultancy Limited (registered number: 11947145) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

Mr G C Wreford-Brown Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CWB Rural Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The financial statements have not been prepared on a going concern basis. Following a review of the company’s financial position and future prospects, the directors have concluded that the company is no longer a going concern. Accordingly, these accounts have been prepared on a break-up basis, which reflects the expected realisable values of the company’s assets and liabilities.

Under this basis:

Assets are stated at their estimated net realisable value.
Liabilities are stated at the amounts expected to be settled.

This change in basis represents a departure from the going concern assumption normally applied in the preparation of financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of VAT, returns and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Fixtures and fittings	7 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		1

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	2,690		400		3,090
Disposals	( 2,690)		( 400)		( 3,090)
At 31 March 2025	0		0		0
Accumulated depreciation
At 01 April 2024	2,020		400		2,420
Disposals	( 2,020)		( 400)		( 2,420)
At 31 March 2025	0		0		0
Net book value
At 31 March 2025	0		0		0
At 31 March 2024	670		0		670

4. Debtors

	2025		2024
	£		£
Trade debtors	3,966		40,325
Amounts owed by directors	66,618		13,388
Prepayments	0		1,568
Corporation tax	9,244		0
	79,828		55,281

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	1,257		406
Accruals	3,540		3,525
Corporation tax	0		38,511
Other taxation and social security	0		1,963
	4,797		44,405

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
75 Ordinary shares of £ 1.00 each	75		75
25 Ordinary A shares of £ 1.00 each	25		25
	100		100

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Opening Balance	13,388		(2,059)
Advances to director	69,839		31,167
Repayments by director	(17,866)		(15,720)
Closing Balance	65,361		13,388

During the year the company operated a loan account with its directors. The loan is repayable upon demand and interest is charged at the rate stipulated by HMRC.