IRIS Accounts Production v24.3.0.553 06676578 director 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh066765782023-03-31066765782024-03-31066765782023-04-012024-03-31066765782022-03-31066765782022-04-012023-03-31066765782023-03-3106676578ns15:EnglandWales2023-04-012024-03-3106676578ns14:PoundSterling2023-04-012024-03-3106676578ns10:Director12023-04-012024-03-3106676578ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106676578ns10:SmallEntities2023-04-012024-03-3106676578ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106676578ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106676578ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106676578ns10:AbridgedAccounts2023-04-012024-03-3106676578ns10:RegisteredOffice2023-04-012024-03-3106676578ns5:CurrentFinancialInstruments2024-03-3106676578ns5:CurrentFinancialInstruments2023-03-3106676578ns5:Non-currentFinancialInstruments2024-03-3106676578ns5:Non-currentFinancialInstruments2023-03-3106676578ns5:ShareCapital2024-03-3106676578ns5:ShareCapital2023-03-3106676578ns5:RetainedEarningsAccumulatedLosses2024-03-3106676578ns5:RetainedEarningsAccumulatedLosses2023-03-3106676578ns5:PlantMachinery2023-04-012024-03-3106676578ns5:FurnitureFittings2023-04-012024-03-3106676578ns5:MotorVehicles2023-04-012024-03-3106676578ns5:ComputerEquipment2023-04-012024-03-31066765781ns10:Director12023-03-31066765781ns10:Director12022-03-31066765781ns10:Director12023-04-012024-03-31066765781ns10:Director12022-04-012023-03-31066765781ns10:Director12024-03-31066765781ns10:Director12023-03-31
REGISTERED NUMBER: 06676578 (England and Wales)












ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD

WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: P K J Wharton





REGISTERED OFFICE: 6 Chestnut Court
Jill Lane
Sambourne
Warwickshire
B96 6EW





REGISTERED NUMBER: 06676578 (England and Wales)






WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)

ABRIDGED BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,016 69,228

CURRENT ASSETS
Debtors 143,611 148,235
Cash at bank 33,116 3,581
176,727 151,816
CREDITORS
Amounts falling due within one year 220,509 194,100
NET CURRENT LIABILITIES (43,782 ) (42,284 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,234

26,944

CREDITORS
Amounts falling due after more than one
year

5

(70,499

)

(59,852

)

PROVISIONS FOR LIABILITIES (10,991 ) (11,323 )
NET LIABILITIES (72,256 ) (44,231 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (72,356 ) (44,331 )
(72,256 ) (44,231 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)

ABRIDGED BALANCE SHEET - continued
31 March 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 November 2024 and were signed by:





P K J Wharton - Director


WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Wharton Natural Infrastructure Consultants Ltd 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover
Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts 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.
Plant & machinery - 25% on reducing balance
Fixtures & fittings - 25% on reducing balance
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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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 14 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 142,126
Additions 1,212
At 31 March 2024 143,338
DEPRECIATION
At 1 April 2023 72,898
Charge for year 17,424
At 31 March 2024 90,322
NET BOOK VALUE
At 31 March 2024 53,016
At 31 March 2023 69,228

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2024 2023
£    £   
Repayable by instalments
Bank loans - more than 5 years 30,681 18,333

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
P K J Wharton
Balance outstanding at start of year - 17,582
Amounts advanced 39,825 -
Amounts repaid - (17,582 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,825 -

WHARTON NATURAL INFRASTRUCTURE
CONSULTANTS LTD (REGISTERED NUMBER: 06676578)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

7. CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.