Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31falsetrue1No description of principal activityfalse12023-09-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14313190 2023-09-01 2024-08-31 14313190 2022-08-23 2023-08-31 14313190 2024-08-31 14313190 2023-08-31 14313190 c:Director1 2023-09-01 2024-08-31 14313190 d:CurrentFinancialInstruments 2024-08-31 14313190 d:CurrentFinancialInstruments 2023-08-31 14313190 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 14313190 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14313190 d:ShareCapital 2024-08-31 14313190 d:ShareCapital 2023-08-31 14313190 d:RetainedEarningsAccumulatedLosses 2024-08-31 14313190 d:RetainedEarningsAccumulatedLosses 2023-08-31 14313190 c:FRS102 2023-09-01 2024-08-31 14313190 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14313190 c:FullAccounts 2023-09-01 2024-08-31 14313190 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14313190 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 14313190









WHITNEY CONSULTING GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
WHITNEY CONSULTING GROUP LIMITED
REGISTERED NUMBER: 14313190

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
13,040
8,434

Cash at bank and in hand
  
48,182
8,731

  
61,222
17,165

Creditors: amounts falling due within one year
 5 
(9,647)
(2,072)

Net current assets
  
 
 
51,575
 
 
15,093

Total assets less current liabilities
  
51,575
15,093

  

Net assets
  
51,575
15,093


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
51,475
14,993

  
51,575
15,093


Page 1

 
WHITNEY CONSULTING GROUP LIMITED
REGISTERED NUMBER: 14313190

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 profit and loss account 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 28 January 2025.




................................................
Mr C G Whitney
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WHITNEY CONSULTING GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Whitney Consulting Group Limited is a private company, limited by shares, domiciled in England and Wales, registration number 14313190. The address of the registered office is 24 Old Bond Street, London W1S 4AP. 
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
WHITNEY CONSULTING GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
WHITNEY CONSULTING GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Debtors

2024
2023
£
£


Trade debtors
13,040
-

Other debtors
-
8,434

13,040
8,434



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
7,207
-

Other creditors
590
272

Accruals and deferred income
1,850
1,800

9,647
2,072



Page 5