IRIS Accounts Production v24.3.0.553 SC514829 director 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5148292023-09-30SC5148292024-09-30SC5148292023-10-012024-09-30SC5148292022-09-30SC5148292022-10-012023-09-30SC5148292023-09-30SC514829ns15:Scotland2023-10-012024-09-30SC514829ns14:PoundSterling2023-10-012024-09-30SC514829ns10:Director12023-10-012024-09-30SC514829ns10:PrivateLimitedCompanyLtd2023-10-012024-09-30SC514829ns10:SmallEntities2023-10-012024-09-30SC514829ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-30SC514829ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-30SC514829ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-30SC514829ns10:FullAccounts2023-10-012024-09-30SC514829ns10:OrdinaryShareClass12023-10-012024-09-30SC514829ns10:RegisteredOffice2023-10-012024-09-30SC514829ns5:CurrentFinancialInstruments2024-09-30SC514829ns5:CurrentFinancialInstruments2023-09-30SC514829ns5:ShareCapital2024-09-30SC514829ns5:ShareCapital2023-09-30SC514829ns5:RetainedEarningsAccumulatedLosses2024-09-30SC514829ns5:RetainedEarningsAccumulatedLosses2023-09-30SC514829ns5:MotorVehicles2023-10-012024-09-30SC514829ns5:ComputerEquipment2023-10-012024-09-30SC514829ns5:PlantMachinery2023-09-30SC514829ns5:MotorVehicles2023-09-30SC514829ns5:ComputerEquipment2023-09-30SC514829ns5:PlantMachinery2023-10-012024-09-30SC514829ns5:PlantMachinery2024-09-30SC514829ns5:MotorVehicles2024-09-30SC514829ns5:ComputerEquipment2024-09-30SC514829ns5:PlantMachinery2023-09-30SC514829ns5:MotorVehicles2023-09-30SC514829ns5:ComputerEquipment2023-09-30SC514829ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-30SC514829ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30SC514829ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: SC514829 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

WJB Consultancy Services Ltd

WJB Consultancy Services Ltd (Registered number: SC514829)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WJB Consultancy Services Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: W J Blackhurst





REGISTERED OFFICE: 3 Easthouses Place
Easthouses
Dalkeith
EH22 4UB





REGISTERED NUMBER: SC514829 (Scotland)





ACCOUNTANTS: Crichton Mackie Accounting Services Ltd
66 Barntongate Drive
Edinburgh
EH4 8BY

WJB Consultancy Services Ltd (Registered number: SC514829)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,734 7,056

CURRENT ASSETS
Debtors 5 5,910 681
Cash at bank 6,670 10,164
12,580 10,845
CREDITORS
Amounts falling due within one year 6 8,820 11,565
NET CURRENT ASSETS/(LIABILITIES) 3,760 (720 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,494

6,336

PROVISIONS FOR LIABILITIES 1,279 1,341
NET ASSETS 9,215 4,995

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 9,213 4,993
SHAREHOLDERS' FUNDS 9,215 4,995

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

WJB Consultancy Services Ltd (Registered number: SC514829)

Balance Sheet - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2024 and were signed by:





W J Blackhurst - Director


WJB Consultancy Services Ltd (Registered number: SC514829)

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

1. STATUTORY INFORMATION

WJB Consultancy Services Ltd is a private company, limited by shares , registered in Scotland. 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.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

WJB Consultancy Services Ltd (Registered number: SC514829)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 516 11,995 1,221 13,732
Additions - - 1,298 1,298
Disposals - - (1,221 ) (1,221 )
At 30 September 2024 516 11,995 1,298 13,809
DEPRECIATION
At 1 October 2023 98 5,843 735 6,676
Charge for year 42 769 324 1,135
Eliminated on disposal - - (736 ) (736 )
At 30 September 2024 140 6,612 323 7,075
NET BOOK VALUE
At 30 September 2024 376 5,383 975 6,734
At 30 September 2023 418 6,152 486 7,056

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 3,262 681
Amounts recoverable on contract 1,180 -
Other debtors 1,468 -
5,910 681

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 40 -
Taxation and social security 2,140 3,500
Other creditors 6,640 8,065
8,820 11,565

WJB Consultancy Services Ltd (Registered number: SC514829)

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

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary 1.00 2 2