Company registration number 14217037 (England and Wales)
GWS ENTERTAINMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
GWS ENTERTAINMENT LTD
COMPANY INFORMATION
Director
Mr G W Snook
Company number
14217037
Registered office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Accountants
Theataccounts Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GWS ENTERTAINMENT LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
GWS ENTERTAINMENT LTD
ENTERTAINMENT ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GWS ENTERTAINMENT LTD FOR THE YEAR ENDED 31 JULY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GWS Entertainment Ltd for the year ended 31 July 2025 set out on pages to 5 from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that GWS Entertainment Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of GWS Entertainment Ltd. You consider that GWS Entertainment Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of GWS Entertainment Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Theataccounts Limited
24 September 2025
Entertainment Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GWS ENTERTAINMENT LTD
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
19
698
Current assets
Cash at bank and in hand
7,484
31,615
Creditors: amounts falling due within one year
4
(2,744)
(9,162)
Net current assets
4,740
22,453
Total assets less current liabilities
4,759
23,151
Provisions for liabilities
(4)
-
0
Net assets
4,755
23,151
Capital and reserves
Called up share capital
5
1
1
Profit and loss reserves
4,754
23,150
Total equity
4,755
23,151

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 September 2025
Mr G W Snook
Director
Company registration number 14217037 (England and Wales)
GWS ENTERTAINMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

GWS Entertainment Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

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:

Computers
33% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GWS ENTERTAINMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
2,052
Depreciation and impairment
At 1 August 2024
1,355
Depreciation charged in the year
678
At 31 July 2025
2,033
Carrying amount
At 31 July 2025
19
At 31 July 2024
698
GWS ENTERTAINMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10
36
Taxation and social security
1,525
8,260
Other creditors
1,209
866
2,744
9,162
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1

6
Ultimate controlling party

The ultimate controlling party is Mr G W Snook.

2025-07-31 2024-08-01 false false false 24 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr G W Snook 14217037 2024-08-01 2025-07-31 14217037 bus:Director1 2024-08-01 2025-07-31 14217037 bus:RegisteredOffice 2024-08-01 2025-07-31 14217037 2025-07-31 14217037 2024-07-31 14217037 core:OtherPropertyPlantEquipment 2025-07-31 14217037 core:OtherPropertyPlantEquipment 2024-07-31 14217037 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 14217037 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 14217037 core:CurrentFinancialInstruments 2025-07-31 14217037 core:CurrentFinancialInstruments 2024-07-31 14217037 core:ShareCapital 2025-07-31 14217037 core:ShareCapital 2024-07-31 14217037 core:RetainedEarningsAccumulatedLosses 2025-07-31 14217037 core:RetainedEarningsAccumulatedLosses 2024-07-31 14217037 core:ShareCapitalOrdinaryShareClass1 2025-07-31 14217037 core:ShareCapitalOrdinaryShareClass1 2024-07-31 14217037 core:ComputerEquipment 2024-08-01 2025-07-31 14217037 2023-08-01 2024-07-31 14217037 core:OtherPropertyPlantEquipment 2024-07-31 14217037 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 14217037 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 14217037 bus:OrdinaryShareClass1 2025-07-31 14217037 bus:OrdinaryShareClass1 2024-07-31 14217037 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14217037 bus:FRS102 2024-08-01 2025-07-31 14217037 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14217037 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14217037 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP