Company Registration No. 10818946 (England and Wales)
CW & CG CLAIMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Wilds Ltd
Chartered Accountants
Lancaster House
70-76 Blackburn Street
Radcliffe
Manchester
M26 2JW
CW & CG CLAIMS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CW & CG CLAIMS LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
142,808
143,225
Cash at bank and in hand
827
827
143,635
144,052
Creditors: amounts falling due within one year
(1,006,628)
(1,004,798)
Net current liabilities
(862,993)
(860,746)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(863,093)
(860,846)
Total equity
(862,993)
(860,746)

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved by the board of directors and authorised for issue on 23 April 2026 and are signed on its behalf by:
Mr W R Catterall
Director
Company registration number 10818946 (England and Wales)
CW & CG CLAIMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

CW & CG Claims Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Melrose Gardens, Radcliffe, Manchester, M26 3RT.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The Company has a negative balance sheet, but it does have a claim against a Company in liquidation. In the event that the liquidator of that Company is able to recover significant sums from third parties this Company might receive a distribution sufficient to clear its liabilities.

The Company's creditors are aware of the position and are not chasing their debts, allowing the Company time to recover its liabilities. If it is unsuccessful in making a sufficient recovery the Company will be terminated.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CW & CG CLAIMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Contingent liabilities

In respect of litigation currently being undertaken, the company could be entitled to consideration. No gain has been recognised during the financial year, as a positive outcome from the litigation is not certain at this time.

2025-09-30 2024-10-01 false false false 23 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr W R Catterall Miss C L Bates 10818946 2024-10-01 2025-09-30 10818946 2025-09-30 10818946 2024-09-30 10818946 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10818946 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10818946 core:ShareCapital 2025-09-30 10818946 core:ShareCapital 2024-09-30 10818946 core:RetainedEarningsAccumulatedLosses 2025-09-30 10818946 core:RetainedEarningsAccumulatedLosses 2024-09-30 10818946 bus:Director1 2024-10-01 2025-09-30 10818946 2023-10-01 2024-09-30 10818946 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10818946 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10818946 bus:FRS102 2024-10-01 2025-09-30 10818946 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10818946 bus:Director2 2024-10-01 2025-09-30 10818946 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP