REGISTERED NUMBER: 14031147 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Begins With W Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R J Wroe

M J Wroe

REGISTERED OFFICE:

12 Highwoods Close

Marlow

Buckinghamshire

SL7 3PG

REGISTERED NUMBER:

14031147 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

759

1,630

Investments

5

1,186,311

898,456

1,187,070

900,086

CURRENT ASSETS

Debtors

6

16,598

24,933

Cash at bank

2,834

608

19,432

25,541

CREDITORS

Amounts falling due within one year

7

978,049

979,603

NET CURRENT LIABILITIES

(958,617

)

(954,062

)

TOTAL ASSETS LESS CURRENT LIABILITIES

228,453

(53,976

)

PROVISIONS FOR LIABILITIES

57,740

-

NET ASSETS/(LIABILITIES)

170,713

(53,976

)

CAPITAL AND RESERVES

Called up share capital

250

250

Revaluation reserve

8

190,432

(40,184

)

Retained earnings

(19,969

)

(14,042

)

170,713

(53,976

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 20 August 2026 and were signed on its behalf by:

M J Wroe - Director

1.	STATUTORY INFORMATION

Begins With W 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 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.

Tangible fixed assets

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

Computer equipment - 3 year straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Fixed asset investments

Investments are remeasured at the fair value at each balance sheet date. Gains and losses on remeasurements are recognised in the profit and loss account for the period.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2025

and 30 April 2026

2,694

DEPRECIATION

At 1 May 2025

1,064

Charge for year

871

At 30 April 2026

1,935

NET BOOK VALUE

At 30 April 2026

759

At 30 April 2025

1,630

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

898,456

Additions

101,829

Disposals

(121,462

)

Revaluations

307,488

At 30 April 2026

1,186,311

NET BOOK VALUE

At 30 April 2026

1,186,311

At 30 April 2025

898,456

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2025

(53,579

)

Valuation in 2026

307,488

Cost

932,402

1,186,311

If fixed asset investments had not been revalued they would have been included at the following historical cost:

30.4.26

30.4.25

£

£

Cost

932,402

952,035

Fixed asset investments were valued on an open market basis on 30 April 2026 by online share markets .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

2,000

Other debtors

16,598

22,933

16,598

24,933

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

978,049

979,603

8.

RESERVES

Revaluation

reserve

£

At 1 May 2025

(40,184

)

Fair value movements

230,616

At 30 April 2026

190,432

9.	RELATED PARTY DISCLOSURES