CW PROFESSIONAL SERVICES LTD - Filleted accounts

Number

15250085

CW PROFESSIONAL SERVICES LTD

Filleted Accounts

31 October 2025

CW PROFESSIONAL SERVICES LTD
Registered number:		15250085
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	10,701			62,169
Cash at bank and in hand		10,156			10,467
		20,857			72,636

Creditors: amounts falling due within one year	9	(32,466)			(30,019)

Net current (liabilities)/assets			(11,609)			42,617

Total assets less current liabilities			(11,609)			42,617

Net (liabilities)/assets			(11,609)			42,617

Capital and reserves
Called up share capital			100			100
Profit and loss account			(11,709)			42,517

Shareholders' funds			(11,609)			42,617

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 members have 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. Christopher Wild
Director
Approved by the board on 6 May 2026

CW PROFESSIONAL SERVICES LTD
Notes to the Accounts
for the year ended 31 October 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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. 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. 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	Debtors	2025		2024
£			£

	VAT repayable	27
	Mr. Christopher Wild	10,664		62,159
	Ms. Joanna Angelika Luczynska	10		10
		10,701		62,169

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

	VAT	-		3,792
	Corporation tax	32,466		26,091
	Accruals	-		136
		32,466		30,019

10	Ultimate controlling party and related party transactions
	The company was under the control of Mr. Christopher Wild throughout the current period.
	No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 except for those disclosed below.
	Ms. Joanna Angelika Luczynskais the partner of Mr. Christopher Wild.

		2025		2024
£			£
	Equity dividends paid to Mr. Christopher Wild	74,500		28,000
	Equity dividends paid to Ms. Joanna Angelika Luczynska	2,500		16,000
	Balance owing (to) / from Mr. Christopher Wild	10,664		62,159
	Balance owing (to) / from Ms. Joanna Angelika Luczynska	10		10

	Interest at 2.25% per annum is charged on balances over £10,000 owed to the company.

11	Illegal dividend
	Due to a communications issue, dividends were declared during the year despite the fact that insufficient distributable reserves were available. These dividends were technically illegal under Part 23 of the Companies Act 2006. The directors will declare no further dividends until they are confident sufficient distributable reserves are available.

12	Other information
	CW PROFESSIONAL SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ