1 May 2023 false No description of principal activity Taxfiler 2024.6 10113697business:PrivateLimitedCompanyLtd2023-05-012024-04-30 101136972023-04-30 101136972023-05-012024-04-30 10113697business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 10113697business:AbridgedAccounts2023-05-012024-04-30 101136972024-04-30 101136972023-04-30 10113697core:WithinOneYear2024-04-30 10113697core:WithinOneYear2023-04-30 10113697core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 10113697core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 10113697core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 10113697core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 10113697core:PreviouslyStatedAmount2024-04-30 10113697core:PreviouslyStatedAmount2023-04-30 10113697business:SmallEntities2023-05-012024-04-30 10113697business:Director12023-05-012024-04-30 10113697countries:EnglandWales2023-05-012024-04-30 10113697business:RegisteredOffice2023-05-012024-04-30 10113697core:PlantMachinery2023-05-012024-04-30 10113697core:ComputerEquipment2023-05-012024-04-30 101136972022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 10113697 (England and Wales)
Whyatt Accountancy & Consulting Limited Unaudited accounts for the year ended 30 April 2024
Whyatt Accountancy & Consulting Limited Unaudited accounts Contents
Page
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Whyatt Accountancy & Consulting Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
793 
1,439 
Current assets
Debtors
2,615 
3,746 
Cash at bank and in hand
29,680 
19,607 
32,295 
23,353 
Creditors: amounts falling due within one year
(14,754)
(4,502)
Net current assets
17,541 
18,851 
Total assets less current liabilities
18,334 
20,290 
Provisions for liabilities
Deferred tax
(151)
(274)
Net assets
18,183 
20,016 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
18,182 
20,015 
Shareholders' funds
18,183 
20,016 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 November 2024 and were signed on its behalf by
Paul Whyatt Director Company Registration No. 10113697
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Whyatt Accountancy & Consulting Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Whyatt Accountancy & Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 10113697. The registered office is Suite 312, SBIC, Broadstone Mill, Broadstone Road, Stockport, SK5 7DL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years (straight-line basis)
Computer equipment
over 3 years (straight-line basis)
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Whyatt Accountancy & Consulting Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2023
3,666 
Additions
139 
Disposals
(33)
At 30 April 2024
3,772 
Depreciation
At 1 May 2023
2,227 
Charge for the year
771 
On disposals
(19)
At 30 April 2024
2,979 
Net book value
At 30 April 2024
793 
At 30 April 2023
1,439 
5
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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