PWS Financial Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00518502 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

PWS FINANCIAL CONSULTING LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr A J Robertson

Mr J A Barlow

Mr M K Saini

Mr P E Chapman

REGISTERED OFFICE:

Butterworth Barlow House

10 Derby Street

Prescot

L34 3LG

REGISTERED NUMBER:

00518502 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PWS Financial Consulting Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of PWS Financial Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PWS Financial Consulting Limited and state those matters that we have agreed to state to the Board of Directors of PWS Financial Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PWS Financial Consulting Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that PWS Financial Consulting Limited 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 profit of PWS Financial Consulting Limited. You consider that PWS Financial Consulting Limited 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 PWS Financial Consulting Limited. 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 financial statements.

Butterworth Barlow

Chartered Accountants

Liverpool

22 June 2026

FIXED ASSETS

Tangible assets

4

25,982

31,942

Investments

5

100,000

125,982

131,942

CURRENT ASSETS

Debtors

6

227,503

91,956

Cash at bank and in hand

207,477

273,298

434,980

365,254

CREDITORS

Amounts falling due within one year

7

304,780

342,705

NET CURRENT ASSETS

130,200

22,549

TOTAL ASSETS LESS CURRENT LIABILITIES

256,182

154,491

PROVISIONS FOR LIABILITIES

6,495

7,985

NET ASSETS

249,687

146,506

CAPITAL AND RESERVES

Called up share capital

20,000

Retained earnings

229,687

126,506

249,687

146,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Mr A J Robertson - Director

1.	STATUTORY INFORMATION

PWS Financial 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

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

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

12,496

54,479

46,140

39,513

152,628

Additions

-

1,157

At 31 December 2025

12,496

54,479

46,140

40,670

153,785

DEPRECIATION

At 1 January 2025

8,731

43,054

34,341

34,560

120,686

Charge for year

1,250

2,285

2,360

1,222

7,117

At 31 December 2025

9,981

45,339

36,701

35,782

127,803

NET BOOK VALUE

At 31 December 2025

2,515

9,140

9,439

4,888

25,982

At 31 December 2024

3,765

11,425

11,799

4,953

31,942

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

100,000

NET BOOK VALUE

At 31 December 2025

100,000

At 31 December 2024

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

-

13,668

Amounts owed by group undertakings

40,000

Prepayments

22,988

38,288

Accrued income

164,515

-

227,503

91,956

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Provision for lapses

-

56,974

Tax

157,200

145,268

Social security and other taxes

712

7,973

Related party - DSG WM

37,856

16,290

Related party - HMW

100,793

97,386

Directors' current accounts

1,847

1,492

Accruals

6,372

17,322

304,780

342,705

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is PWS Wealth Management Ltd.