GBRW Expert Witness Limited - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 07238042 (England and Wales)

GBRW EXPERT WITNESS LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2022

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

D A Croft

J Denton-Clark

M N Edwards

P J L Rex

D M Ellis

Secretary:

J Denton-Clark

Registered office:

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Registered number:

07238042 (England and Wales)

Accountants:

Haines Watts

Chartered Accountants

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Fixed assets

Tangible assets

4

1

1

Current assets

Debtors

5

218,567

248,459

Cash at bank

94,905

90,656

313,472

339,115

Creditors

Amounts falling due within one year

6

265,991

284,427

Net current assets

47,481

54,688

Total assets less current liabilities

47,482

54,689

Capital and reserves

Called up share capital

7

1,000

1,000

Share premium

8,000

8,000

Retained earnings

38,482

45,689

Shareholders' funds

47,482

54,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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 27 January 2023 and were signed on its behalf by:

P J L Rex - Director

1.	Statutory information

GBRW Expert Witness 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.

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.

Fixtures and fittings

-

25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 5 (2021 - 5 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 May 2021

and 30 April 2022

464

Depreciation

At 1 May 2021

and 30 April 2022

463

Net book value

At 30 April 2022

1

At 30 April 2021

1

5.

Debtors: amounts falling due within one year

2022

2021

£

£

Trade debtors

187,830

235,157

Debit balances on T.creditors

1,741

1,741

VAT

1,518

11,561

Prepayments and accrued income

27,478

-

218,567

248,459

6.

Creditors: amounts falling due within one year

2022

2021

£

£

Trade creditors

149,285

229,951

Tax

-

198

Social security and other taxes

1,200

-

Directors' current accounts

3,800

-

Accruals and deferred income

111,706

54,278

265,991

284,427

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2022

2021

value:

£

£

910

Ordinary share capital class A

1

910

910

90

Ordinary share capital class B

1

90

90

1,000

1,000