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REGISTERED NUMBER: 08049641 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

W & L Consultancy Limited

W & L Consultancy Limited (Registered number: 08049641)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

W & L Consultancy Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs J Loynton
Ms S Wang
P G Goodwin





REGISTERED OFFICE: The Wing Yip Business Centre
Suite 12
Thimble Mill Lane
Birmingham
B7 5HD





REGISTERED NUMBER: 08049641 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

W & L Consultancy Limited (Registered number: 08049641)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 5 5,699 5,029
Cash at bank 1,520 30,014
7,219 35,043
CREDITORS
Amounts falling due within one year 6 (665 ) (665 )
NET CURRENT ASSETS 6,554 34,378
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,554

34,378

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 6,454 34,278
SHAREHOLDERS' FUNDS 6,554 34,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2024 and were signed on its behalf by:





Mrs J Loynton - Director


W & L Consultancy Limited (Registered number: 08049641)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

W & L Consultancy 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over the life of the lease
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

W & L Consultancy Limited (Registered number: 08049641)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 40,451 4,233 44,684
DEPRECIATION
At 1 May 2023
and 30 April 2024 40,451 4,233 44,684
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,699 5,029

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 665 665

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 12,000 12,000
Between one and five years 6,000 18,000
18,000 30,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
80 Ordinary Class A £1 80 80
10 Ordiany Class B £1 10 10
10 Ordinary Class C £1 10 10
100 100

Only Ordinary A class shares have a vote and shall be entitled to participate in any capital distribution of the company. All classes of share are entitled to receive dividends declared for that class of share. Dividends can be declared at differing rates for each class of share and do not have to be declared on all classes of shares.

W & L Consultancy Limited (Registered number: 08049641)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. RELATED PARTY DISCLOSURES

Loynton & Co Solicitors Limited
A company of which a director of this company, Mrs J. Loynton, is also a director and has a controlling interest.

During the year the company received rent from Loynton & Co (Solicitors) Limited of £6,000 (2023 - £18,000).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
W & L Consultancy Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W & L Consultancy Limited for the year ended 30 April 2024 which comprise the Profit and loss account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of W & L Consultancy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of W & L Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of W & L Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W & L Consultancy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that W & L Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of W & L Consultancy Limited. You consider that W & L Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W & L Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


25 June 2024