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REGISTERED NUMBER: SC755225 (Scotland)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

WH CONSULTING GROUP LIMITED

WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WH CONSULTING GROUP LIMITED

COMPANY INFORMATION
for the year ended 31 January 2025







DIRECTOR: I Herbertson





REGISTERED OFFICE: Tearmunn
Westerlix
Killin
Perthshire
FK21 8RD





REGISTERED NUMBER: SC755225 (Scotland)





ACCOUNTANTS: Haines Watts
Business Advisors and Accountants
Q Court
3 Quality Street
Edinburgh
EH4 5BP

WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,334 415

CURRENT ASSETS
Debtors 5 9,750 -
Cash at bank 72,712 47,043
82,462 47,043
CREDITORS
Amounts falling due within one year 6 37,326 20,400
NET CURRENT ASSETS 45,136 26,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,470

27,058

PROVISIONS FOR LIABILITIES 7 254 79
NET ASSETS 46,216 26,979

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 46,116 26,879
SHAREHOLDERS' FUNDS 46,216 26,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)

BALANCE SHEET - continued
31 January 2025


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 26 March 2025 and were signed by:





I Herbertson - Director


WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2025

1. STATUTORY INFORMATION

WH Consulting Group Limited 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.

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 is measured at the fair value of the consideration received or receivable from consulting services on telecommunication network installation, 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% per annum on cost

The carrying values of tangible fixed assets are reviewed for impairment on an annual basis.

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.


WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 February 2024 499
Additions 1,194
At 31 January 2025 1,693
DEPRECIATION
At 1 February 2024 84
Charge for year 275
At 31 January 2025 359
NET BOOK VALUE
At 31 January 2025 1,334
At 31 January 2024 415

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 9,750 -

WH CONSULTING GROUP LIMITED (REGISTERED NUMBER: SC755225)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 10,173 6,975
Other creditors 27,153 13,425
37,326 20,400

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 254 79

Deferred
tax
£   
Balance at 1 February 2024 79
Charge to Statement of Income and Retained Earnings during year 175
Balance at 31 January 2025 254

8. RELATED PARTY DISCLOSURES

At the end of the year there is an amount of £25,137 (2024 - £11,307) due to the director from the company.This loan is interest free and has no fixed terms of repayment.