REGISTERED NUMBER: 07312143 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRIVATE CLIENT SERVICES (NW) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A D Smith

REGISTERED OFFICE:

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

REGISTERED NUMBER:

07312143 (England and Wales)

ACCOUNTANTS:

Accountancy Services (Cheshire) Limited

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

FIXED ASSETS

Intangible assets

4

14,108

20,708

CURRENT ASSETS

Stocks

26,400

28,600

Debtors

5

128,358

132,579

Cash in hand

100

2,960

154,858

164,139

CREDITORS

Amounts falling due within one year

6

80,194

93,783

NET CURRENT ASSETS

74,664

70,356

TOTAL ASSETS LESS CURRENT LIABILITIES

88,772

91,064

CREDITORS

Amounts falling due after more than one year

7

5,077

8,329

NET ASSETS

83,695

82,735

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,595

82,635

SHAREHOLDERS' FUNDS

83,695

82,735

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 director acknowledges his 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 director and authorised for issue on 20 December 2025 and were signed by:

A D Smith - Director

1.	STATUTORY INFORMATION

Private Client Services (NW) 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

80,108

AMORTISATION

At 1 April 2024

59,400

Charge for year

6,600

At 31 March 2025

66,000

NET BOOK VALUE

At 31 March 2025

14,108

At 31 March 2024

20,708

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,337

33,567

Amounts owed by group undertakings

26,986

52,681

Other debtors

53,035

46,331

128,358

132,579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

17,521

18,893

Amounts owed to group undertakings

-

35,432

Taxation and social security

11,964

18,849

Other creditors

50,709

20,609

80,194

93,783

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,077

8,329

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

5,077

8,329