MWA Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04525834

MWA Consultants Limited

Filleted Unaudited Financial Statements

31 December 2025

MWA Consultants Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	34,700	127,809
Cash at bank and in hand		4,612	19,098
		--------	---------
		39,312	146,907

Creditors: amounts falling due within one year	6	37,463		146,429
		--------		---------
Net current assets			1,849	478
			-------	----
Total assets less current liabilities			1,849	478
			-------	----
Net assets			1,849	478
			-------	----

Capital and reserves

Called up share capital	100	100
Capital redemption reserve	100	100
Profit and loss account	1,649	278
	-------	----
Shareholders funds	1,849	478
	-------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year to cessation ending 31 December 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 year to cessation in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 March 2026 , and are signed on behalf of the board by:

Mr J T Hooley

Director

Company registration number: 04525834

MWA Consultants Limited

Notes to the Financial Statements

Year to cessation ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced in respect of chartered surveyor services during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	50% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

The company operates a defined contribution scheme for the directors and employees of the company. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

4. Employee numbers

The average number of persons employed by the company during the year to cessation amounted to Nil (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	32,625	4,800
Other debtors	2,075	123,009
	--------	---------
	34,700	127,809
	--------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	11
Corporation tax	32,569	109,793
Social security and other taxes	2,274	–
Other creditors	2,620	36,625
	--------	---------
	37,463	146,429
	--------	---------

7. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	37,237	144,368
	--------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	2,720	36,737
	-------	--------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	–	21,403
Later than 1 year and not later than 5 years	–	14,091
	----	--------
	–	35,494
	----	--------

9. Directors' advances, credits and guarantees

During the year to cessation the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J T Hooley	100,892	( 100,920)	( 28)
Mr G D Scott	19,578	( 19,920)	( 342)
	---------	---------	----
	120,470	( 120,840)	( 370)
	---------	---------	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J T Hooley	106,389	( 5,497)	100,892
Mr G D Scott	22,538	( 2,960)	19,578
	---------	-------	---------
	128,927	( 8,457)	120,470
	---------	-------	---------