Registration number: 12526807

PW Retail Consultancy Limited

(Registration number: 12526807)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	19,274	20,157
Current assets
Debtors	4	13,217	207
Cash at bank and in hand		3,350	24,272
		16,567	24,479
Creditors: Amounts falling due within one year	5	(1,964)	(7,582)
Net current assets		14,603	16,897
Net assets		33,877	37,054
Capital and reserves
Called up share capital		100	100
Retained earnings		33,777	36,954
Shareholders' funds		33,877	37,054

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 8 September 2026
 

......................................... P Waugh Director

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

PW Retail Consultancy Limited is a private company, limited by shares, domiciled in England and Wales, company number 12526807. The registered office is at 3 Melton Gardens, Sprotbrough, Doncaster, DN5 7NT.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20 % Straight Line
Freehold Property	5% Straight Line

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

3	Tangible assets

	Land and buildings £	Office equipment £	Total £
Cost
At 1 April 2025	16,585	6,656	23,241
Additions	-	1,500	1,500
Disposals	-	(1,409)	(1,409)
At 31 March 2026	16,585	6,747	23,332
Depreciation
At 1 April 2025	829	2,255	3,084
Charge for the year	829	1,349	2,178
Eliminated on disposal	-	(1,204)	(1,204)
At 31 March 2026	1,658	2,400	4,058
Carrying amount
At 31 March 2026	14,927	4,347	19,274
At 31 March 2025	15,756	4,401	20,157

Included within the net book value of land and buildings above is £14,927 (2025 - £15,756) in respect of freehold land and buildings.
 

PW Retail Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4

Debtors

	2026 £	2025 £
Prepayments	240	207
Other debtors	12,977	-
	13,217	207

5

Creditors

	2026 £	2025 £
Taxation and social security	284	3,596
Accruals and deferred income	1,680	1,600
Other creditors	-	2,386
	1,964	7,582