Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity1010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC259987 2024-01-01 2024-12-31 SC259987 2023-01-01 2023-12-31 SC259987 2024-12-31 SC259987 2023-12-31 SC259987 c:Director1 2024-01-01 2024-12-31 SC259987 c:Director2 2024-01-01 2024-12-31 SC259987 c:Director3 2024-01-01 2024-12-31 SC259987 c:Director4 2024-01-01 2024-12-31 SC259987 c:Director5 2024-01-01 2024-12-31 SC259987 c:Director6 2024-01-01 2024-12-31 SC259987 c:Director8 2024-01-01 2024-12-31 SC259987 c:Director8 2024-12-31 SC259987 c:RegisteredOffice 2024-01-01 2024-12-31 SC259987 d:FurnitureFittings 2024-01-01 2024-12-31 SC259987 d:FurnitureFittings 2024-12-31 SC259987 d:FurnitureFittings 2023-12-31 SC259987 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC259987 d:OfficeEquipment 2024-01-01 2024-12-31 SC259987 d:OfficeEquipment 2024-12-31 SC259987 d:OfficeEquipment 2023-12-31 SC259987 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC259987 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC259987 d:CurrentFinancialInstruments 2024-12-31 SC259987 d:CurrentFinancialInstruments 2023-12-31 SC259987 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC259987 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC259987 d:ShareCapital 2024-12-31 SC259987 d:ShareCapital 2023-12-31 SC259987 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC259987 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC259987 c:OrdinaryShareClass1 2024-01-01 2024-12-31 SC259987 c:OrdinaryShareClass1 2024-12-31 SC259987 c:OrdinaryShareClass1 2023-12-31 SC259987 c:OrdinaryShareClass2 2024-01-01 2024-12-31 SC259987 c:OrdinaryShareClass2 2024-12-31 SC259987 c:OrdinaryShareClass2 2023-12-31 SC259987 c:FRS102 2024-01-01 2024-12-31 SC259987 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC259987 c:FullAccounts 2024-01-01 2024-12-31 SC259987 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC259987 2 2024-01-01 2024-12-31 SC259987 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC259987










WHOLE LIFE CONSULTANTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
WHOLE LIFE CONSULTANTS LIMITED
 

COMPANY INFORMATION


Directors
Professor R M W Horner 
Dr M El-Haram 
Dr S Marenjak 
S A Ahfehda 
B A Horner 
D Forbes 
A G Muse (appointed 1 February 2024)




Registered number
SC259987



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
WHOLE LIFE CONSULTANTS LIMITED
REGISTERED NUMBER: SC259987

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
6,223
5,687

  
6,223
5,687

Current assets
  

Debtors: amounts falling due within one year
 5 
316,397
151,674

Cash at bank and in hand
  
243,616
123,146

  
560,013
274,820

Creditors: amounts falling due within one year
 6 
(277,933)
(113,058)

Net current assets
  
 
 
282,080
 
 
161,762

Total assets less current liabilities
  
288,303
167,449

  

Net assets
  
288,303
167,449


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
288,203
167,349

  
288,303
167,449


Page 1

 
WHOLE LIFE CONSULTANTS LIMITED
REGISTERED NUMBER: SC259987

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 statement of income and retained earnings 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 25 April 2025.




Dr M El-Haram
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WHOLE LIFE CONSULTANTS LIMITED
 

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

1.


General information

Whole Life Consultants Limited is a private company, limited by shares, domiciled in Scotland with registration number SC259987.  The registered office is 14 City Quay Dundee, DD1 3JA.  The trading address is Dundee University Incubator, James Lindsay Place, Dundee, DD1 5JJ. The Company's functional and presentational currency is GBP.

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

Turnover

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

Rendering of services

Turnover 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 turnover 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

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
WHOLE LIFE CONSULTANTS LIMITED
 

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

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
15%
Straight line
Office equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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 reporting date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).

Page 4

 
WHOLE LIFE CONSULTANTS LIMITED
 

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

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
2,889
19,060
21,949


Additions
-
3,452
3,452


Disposals
-
(1,795)
(1,795)



At 31 December 2024

2,889
20,717
23,606



Depreciation


At 1 January 2024
2,451
13,811
16,262


Charge for the year on owned assets
119
2,797
2,916


Disposals
-
(1,795)
(1,795)



At 31 December 2024

2,570
14,813
17,383



Net book value



At 31 December 2024
319
5,904
6,223



At 31 December 2023
438
5,249
5,687

Page 5

 
WHOLE LIFE CONSULTANTS LIMITED
 

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

5.


Debtors

2024
2023
£
£


Trade debtors
295,229
85,460

Other debtors
-
36

Prepayments and accrued income
2,908
3,911

Amounts recoverable on long-term contracts
18,260
62,267

316,397
151,674



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,928
4,558

Other taxation and social security
29,486
12,821

Other creditors
333
-

Accruals and deferred income
242,186
95,679

277,933
113,058



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 (2023 - 10) A shares of £1.00 each
10
10
90 (2023 - 90) B shares of £1.00 each
90
90

100

100


Page 6