HWWA CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W C Annison

REGISTERED OFFICE:

35 Berkeley Square

Mayfair

London

W1J 5BF

REGISTERED NUMBER:

07491590 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

110,229

131,699

Tangible assets

5

57,888

24,213

Investments

6

4,447

5,203

172,564

161,115

CURRENT ASSETS

Debtors

7

58,008

19,684

Cash at bank

115,242

118,228

173,250

137,912

CREDITORS

Amounts falling due within one year

8

70,683

70,192

NET CURRENT ASSETS

102,567

67,720

TOTAL ASSETS LESS CURRENT LIABILITIES

275,131

228,835

CREDITORS

Amounts falling due after more than one year

9

(53,219

)

(23,906

)

PROVISIONS FOR LIABILITIES

10

(14,500

)

(6,100

)

NET ASSETS

207,412

198,829

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

207,312

198,729

SHAREHOLDERS' FUNDS

207,412

198,829

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

W C Annison - Director

1.	STATUTORY INFORMATION

HWWA Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 trade in business in 2020, 2021 & 2022, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

214,701

AMORTISATION

At 1 April 2025

83,002

Amortisation for year

21,470

At 31 March 2026

104,472

NET BOOK VALUE

At 31 March 2026

110,229

At 31 March 2025

131,699

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

400

63,722

5,124

69,246

Additions

-

69,814

-

69,814

Disposals

-

(63,722

)

-

(63,722

)

At 31 March 2026

400

69,814

5,124

75,338

DEPRECIATION

At 1 April 2025

392

43,000

1,641

45,033

Charge for year

2

15,410

870

16,282

Eliminated on disposal

-

(43,865

)

-

(43,865

)

At 31 March 2026

394

14,545

2,511

17,450

NET BOOK VALUE

At 31 March 2026

6

55,269

2,613

57,888

At 31 March 2025

8

20,722

3,483

24,213

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

63,722

Additions

69,814

Disposals

(63,722

)

At 31 March 2026

69,814

DEPRECIATION

At 1 April 2025

43,000

Charge for year

15,410

Eliminated on disposal

(43,865

)

At 31 March 2026

14,545

NET BOOK VALUE

At 31 March 2026

55,269

At 31 March 2025

20,722

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 April 2025

5,203

Additions

10,965

Disposals

(14,206

)

Revaluations

2,485

At 31 March 2026

4,447

NET BOOK VALUE

At 31 March 2026

4,447

At 31 March 2025

5,203

Cost or valuation at 31 March 2026 is represented by:

Listed

investments

£

Valuation in 2025

210

Valuation in 2026

2,485

Cost

1,752

4,447

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

21,656

11,892

Other debtors

36,352

7,792

58,008

19,684

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,602

6,000

Hire purchase contracts

7,961

8,437

Trade creditors

4,199

3,666

Taxation and social security

52,329

48,485

Other creditors

3,592

3,604

70,683

70,192

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,602

Hire purchase contracts

53,219

21,304

53,219

23,906

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

14,500

6,100

Deferred

tax

£

Balance at 1 April 2025

6,100

Provided during year

8,400

Balance at 31 March 2026

14,500

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100