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REGISTERED NUMBER: 07052036 (England and Wales)








Unaudited Financial Statements

for the Year Ended

30 November 2023

for

WCT International Limited

WCT International Limited (Registered number: 07052036)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WCT International Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: W C Thorpe





SECRETARY: Mrs G H Thorpe





REGISTERED OFFICE: 37 Horton Close
Sedgley
Dudley
West Midlands
DY3 3TL





REGISTERED NUMBER: 07052036 (England and Wales)





ACCOUNTANTS: Nicklin Accountancy Services Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

WCT International Limited (Registered number: 07052036)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,429 2,700

CURRENT ASSETS
Debtors 5 16,531 33,008
Cash at bank 20,066 11,310
36,597 44,318
CREDITORS
Amounts falling due within one year 6 32,823 41,719
NET CURRENT ASSETS 3,774 2,599
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,203

5,299

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,103 5,199
SHAREHOLDERS' FUNDS 7,203 5,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 January 2024 and were signed by:





W C Thorpe - Director


WCT International Limited (Registered number: 07052036)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

WCT International 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 represents invoiced sales of services except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 15% 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

WCT International Limited (Registered number: 07052036)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
At 1 December 2022 8,381
Additions 1,751
At 30 November 2023 10,132
DEPRECIATION
At 1 December 2022 5,681
Charge for year 1,022
At 30 November 2023 6,703
NET BOOK VALUE
At 30 November 2023 3,429
At 30 November 2022 2,700

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,846 32,693
Other debtors 685 315
16,531 33,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 3,295 7,830
Other creditors 29,528 33,889
32,823 41,719

7. RELATED PARTY DISCLOSURES

The amount due to the director at the year end was £28,283 (2022 £33,644).