GJW Business Consulting Limited

Registered number

06840764

Unaudited Filleted Accounts

31 March 2026

GJW Business Consulting Limited
Registered number:		06840764
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		438			792

Current assets
Debtors	4	28,385			32,005
Cash at bank and in hand		22,809			241
		51,194			32,246

Creditors: amounts falling due within one year	5	(33,566)			(25,218)

Net current assets			17,628			7,028

Total assets less current liabilities			18,066			7,820

Creditors: amounts falling due after more than one year	6		(18,054)			(23,610)



Net assets/(liabilities)			12			(15,790)

Capital and reserves
Called up share capital			2			2
Profit and loss account			10			(15,792)

Shareholders' funds			12			(15,790)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Graham Wood
Director
Approved by the board on 26 August 2026

GJW Business Consulting Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				5,922
	At 31 March 2026				5,922

	Depreciation
	At 1 April 2025				5,130
	Charge for the year				354
	At 31 March 2026				5,484

	Net book value
	At 31 March 2026				438
	At 31 March 2025				792


4	Debtors		2026		2025
£				£

	Trade debtors		16,380		30,000
	Other debtors		12,005		2,005
			28,385		32,005


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		5,555		5,555
	Taxation and social security costs		16,032		7,447
	Other creditors		11,979		12,216
			33,566		25,218


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		18,054		23,610


7	Loans		2026		2025
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		-		1,389


8	Related party transactions

	The company advanced loans to and received loan repayments from Graham Wood during the period. The balance due to Graham Wood at the period end was £5,264 (2024: £5,408). The company advanced loans to and received loan repayments from Rachel Wood during the period. The balance due to Rachel Wood at the period end was £5,264 (2024:£5,408). Unsecured, interest free loans were advanced to and repaid by Wiseup Networks Limited, a company registered in England & Wales with company number 11885945 and of which Graham Wood is a director and beneficial owner. The amount receivable from Wiseup Networks Limited at the period end was £10,000 (2024: £nil). Loans are repayable on demand.


9	Controlling party

	The company is controlled by the directors.


10	Other information

	GJW Business Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Henson Grove
	Timperley
	Altrincham
	Cheshire
	WA15 7QA