2022-04-012023-03-312023-03-31false09360014WEATHERSTON CONSULTING 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WEATHERSTON CONSULTING LTD

Registered Number
09360014
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

WEATHERSTON CONSULTING LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

WEATHERSTON, Nichol

Registered Address

4 Eversley Road
Manchester
M20 2FL

Registered Number

09360014 (England and Wales)
WEATHERSTON CONSULTING LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,542284
1,542284
Current assets
Stocks612,800-
Debtors715,75115,863
Cash at bank and on hand51,00355,184
79,55471,047
Creditors amounts falling due within one year8(24,123)(23,924)
Net current assets (liabilities)55,43147,123
Total assets less current liabilities56,97347,407
Provisions for liabilities9(293)(54)
Net assets56,68047,353
Capital and reserves
Called up share capital100100
Profit and loss account56,58047,253
Shareholders' funds56,68047,353
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
WEATHERSTON, Nichol
Director
Registered Company No. 09360014
WEATHERSTON CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
Deferred tax policy
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.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 22324324
Additions1,4131,413
At 31 March 231,7371,737
Depreciation and impairment
At 01 April 224040
Charge for year155155
At 31 March 23195195
Net book value
At 31 March 231,5421,542
At 31 March 22284284
6.Stocks

2023

2022

££
Work in progress12,800-
Total12,800-
7.Debtors

2023

2022

££
Trade debtors / trade receivables15,75115,863
Total15,75115,863
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables851363
Taxation and social security21,04018,998
Other creditors2,2324,563
Total24,12323,924
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.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)29354
Total29354