Dwb Wealth Consultancy (Wetherby) LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC383614 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Dwb Wealth Consultancy (Wetherby) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S Bishop

R M Wiggins

REGISTERED OFFICE:

1 Highcliffe Court

Greenfold Lane

Wetherby

North Yorkshire

LS22 6RG

REGISTERED NUMBER:

OC383614 (England and Wales)

ACCOUNTANTS:

Whinfrey Briggs

Unit 33 Century Business Centre

Century Business Park

Manvers

Rotherham

South Yorkshire

S63 5DA

FIXED ASSETS

Intangible assets

4

-

88,905

Tangible assets

5

-

215,422

-

304,327

CURRENT ASSETS

Debtors

6

388,054

608,727

Cash at bank

1

1,973

388,055

610,700

CREDITORS

Amounts falling due within one year

7

388,055

423,558

NET CURRENT ASSETS

-

187,142

TOTAL ASSETS LESS CURRENT
LIABILITIES

-

491,469

CREDITORS

Amounts falling due after more than one year

8

-

491,469

NET LIABILITIES ATTRIBUTABLE TO
MEMBERS

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

TOTAL MEMBERS' INTERESTS

Amounts due from members

6

(381,906

)

(512,139

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 July 2026 and were signed by:

R M Wiggins - Designated member

1.	STATUTORY INFORMATION

Dwb Wealth Consultancy (Wetherby) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, 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.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 10% on cost

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

795,983

Disposals

(795,983

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

707,078

Charge for year

20,942

Eliminated on disposal

(728,020

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

88,905

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

244,083

Additions

1,360

Disposals

(245,443

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

28,661

Charge for year

17,947

Eliminated on disposal

(46,608

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

215,422

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

Plant and

machinery

etc

£

COST

At 1 April 2025

206,201

Disposals

(206,201

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

10,310

Charge for year

16,324

Eliminated on disposal

(26,634

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

195,891

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

96,225

Other debtors

388,054

512,502

388,054

608,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

-

32,770

Taxation and social security

-

9,159

Other creditors

388,055

381,629

388,055

423,558

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

-

165,417

Other creditors

-

326,052

-

491,469

31.3.26

31.3.25

£

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

17,838