Cwt Enterprise Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15858798

		31 March 2025
	Notes	£	£
FIXED ASSETS
Investments	4		1,411,238

			1,411,238
CURRENT ASSETS
Cash at bank and in hand		1

		1
Creditors: Amounts Falling Due Within One Year	5	(351,375 )

NET CURRENT ASSETS (LIABILITIES)			(351,374 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,059,864

NET ASSETS			1,059,864

CAPITAL AND RESERVES
Called up share capital	6		82,501
Other reserves			358,675
Profit and Loss Account			618,688

SHAREHOLDERS' FUNDS			1,059,864

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr William Thomas

Director

30/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Cwt Enterprise Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15858798 . The registered office is Waterfront House, 55-61 South Street, Bishop's Stortford, Hertfordshire, CM23 3AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

Current liabilities exceed current assets, however, after reviewing the entities forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

2.5. Financial Instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2.6. 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

2.7. Investment

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

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Cwt Enterprise Ltd

Notes to the Financial Statements (continued)

For the Period 25 July 2024 to 31 March 2025

2.8. Impairement

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investments

	Other
	£
Cost or Valuation
As at 25 July 2024	-
Additions	1,411,238

As at 31 March 2025	1,411,238

Provision
As at 25 July 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1,411,238

As at 25 July 2024	-

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Other loans	350,000
Other creditors	1,375

	351,375

Included within Other Creditors, totalling £350,000, is a loan from Grant Barnett Assets Ltd.

6. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	82,501

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