Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity109truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC259987 2023-01-01 2023-12-31 SC259987 2022-01-01 2022-12-31 SC259987 2023-12-31 SC259987 2022-12-31 SC259987 c:Director1 2023-01-01 2023-12-31 SC259987 c:Director2 2023-01-01 2023-12-31 SC259987 c:Director3 2023-01-01 2023-12-31 SC259987 c:Director4 2023-01-01 2023-12-31 SC259987 c:Director5 2023-01-01 2023-12-31 SC259987 c:Director6 2023-01-01 2023-12-31 SC259987 c:Director7 2023-01-01 2023-12-31 SC259987 c:Director7 2023-12-31 SC259987 c:Director8 2023-01-01 2023-12-31 SC259987 c:Director8 2023-12-31 SC259987 c:RegisteredOffice 2023-01-01 2023-12-31 SC259987 d:FurnitureFittings 2023-01-01 2023-12-31 SC259987 d:FurnitureFittings 2023-12-31 SC259987 d:FurnitureFittings 2022-12-31 SC259987 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC259987 d:OfficeEquipment 2023-01-01 2023-12-31 SC259987 d:OfficeEquipment 2023-12-31 SC259987 d:OfficeEquipment 2022-12-31 SC259987 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC259987 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC259987 d:CurrentFinancialInstruments 2023-12-31 SC259987 d:CurrentFinancialInstruments 2022-12-31 SC259987 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC259987 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC259987 d:ShareCapital 2023-12-31 SC259987 d:ShareCapital 2022-12-31 SC259987 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC259987 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC259987 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC259987 c:OrdinaryShareClass1 2023-12-31 SC259987 c:OrdinaryShareClass1 2022-12-31 SC259987 c:OrdinaryShareClass2 2023-01-01 2023-12-31 SC259987 c:OrdinaryShareClass2 2023-12-31 SC259987 c:OrdinaryShareClass2 2022-12-31 SC259987 c:FRS102 2023-01-01 2023-12-31 SC259987 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC259987 c:FullAccounts 2023-01-01 2023-12-31 SC259987 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC259987 2 2023-01-01 2023-12-31 SC259987 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC259987










WHOLE LIFE CONSULTANTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
WHOLE LIFE CONSULTANTS LIMITED
 

COMPANY INFORMATION


Directors
Professor R M W Horner 
Dr M El-Haram 
Dr S Marenjak 
S A Ahfehda 
B A Horner 
D Forbes 
N S West (resigned 18 April 2023)
A G Muse (appointed 1 February 2024)




Registered number
SC259987



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
WHOLE LIFE CONSULTANTS LIMITED
REGISTERED NUMBER: SC259987

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
5,687
2,843

  
5,687
2,843

Current assets
  

Debtors: amounts falling due within one year
 5 
151,674
143,477

Cash at bank and in hand
  
123,146
46,785

  
274,820
190,262

Creditors: amounts falling due within one year
 6 
(113,058)
(47,539)

Net current assets
  
 
 
161,762
 
 
142,723

Total assets less current liabilities
  
167,449
145,566

  

Net assets
  
167,449
145,566


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
167,349
145,466

  
167,449
145,566


Page 1

 
WHOLE LIFE CONSULTANTS LIMITED
REGISTERED NUMBER: SC259987

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 July 2024.




Dr M El-Haram
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WHOLE LIFE CONSULTANTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Whole Life Consultants Limited is a private company, limited by shares, domiciled in Scotland with registration number SC259987.  The registered office is 14 City Quay Dundee, DD1 3JA.  The trading address is Dundee University Incubator, James Lindsay Place, Dundee, DD1 5JJ. The Company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
WHOLE LIFE CONSULTANTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
15%
Straight line
Office equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
WHOLE LIFE CONSULTANTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2022 - 9).


4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
2,889
13,522
16,411


Additions
-
5,538
5,538



At 31 December 2023

2,889
19,060
21,949



Depreciation


At 1 January 2023
2,316
11,252
13,568


Charge for the year on owned assets
135
2,559
2,694



At 31 December 2023

2,451
13,811
16,262



Net book value



At 31 December 2023
438
5,249
5,687



At 31 December 2022
573
2,270
2,843

Page 5

 
WHOLE LIFE CONSULTANTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
85,460
96,327

Other debtors
36
-

Prepayments and accrued income
3,911
3,475

Amounts recoverable on long-term contracts
62,267
43,675

151,674
143,477



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,558
(1,109)

Other taxation and social security
12,821
45,348

Accruals and deferred income
95,679
3,300

113,058
47,539



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10 (2022 - 10) A shares of £1.00 each
10
10
90 (2022 - 90) B shares of £1.00 each
90
90

100

100


Page 6