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REGISTERED NUMBER: SC542009 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

Whereverly Limited

Whereverly Limited (Registered number: SC542009)

Contents of the Financial Statements

for the Year Ended 31 August 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Accountants' Report | 6 |

Whereverly Limited

Company Information

for the Year Ended 31 August 2024

| DIRECTORS: | I McNeill

| A Burns

| S Heron

| REGISTERED OFFICE: | 55 Maryhall Street

| Kirkcaldy

| KY1 1BH

| REGISTERED NUMBER: | SC542009 (Scotland)

| ACCOUNTANTS: | Goddard Accounting and Tax Solutions

| Ben Loyal Lodge

| 25 Kenilworth Road

| Bridge Of Allan

| Stirling

| FK9 4EH

Whereverly Limited (Registered number: SC542009)

Balance Sheet

31 August 2024

| 31.8.24 | 31.8.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 2,898 |  |

CURRENT ASSETS

Debtors | 5 | 53,342 |  | 21,738 |  |

Prepayments and accrued income | 42,071 |  | 64,245 |  |

Cash at bank | 133,259 |  | 102,227 |  |

228,672 |  | 188,210 |  |

CREDITORS

Amounts falling due within one year | 6 | 70,834 |  | 49,926 |  |

NET CURRENT ASSETS | 157,838 |  | 138,284 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 157,838 |  | 141,182 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 15,910 |  | 27,567 |  |

NET ASSETS | 141,928 |  | 113,615 |  |

CAPITAL AND RESERVES

Called up share capital | 2,500 |  | 2,500 |  |

Retained earnings | 139,428 |  | 111,115 |  |

SHAREHOLDERS' FUNDS | 141,928 |  | 113,615 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Whereverly Limited (Registered number: SC542009)

Balance Sheet - continued

31 August 2024

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2025 and were signed on its behalf by:

I McNeill - Director

Whereverly Limited (Registered number: SC542009)

Notes to the Financial Statements

for the Year Ended 31 August 2024

1. | STATUTORY INFORMATION

| Whereverly 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.

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 represents the sale of services, excluding value added tax.

| In respect of contracts for on-going services, turnover represents the value of work carried out in the year.

| Where sales invoices have been raised post year end, which relate to work carried out prior to year end, the value is included in accrued income at 31 August 2023.

| Tangible fixed assets

| All fixed assets are recorded at cost.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

| Computer equipment - 33.3%

| Taxation

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The company made employer contributions to the defined contribution occupational pension scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 6 ) .

Whereverly Limited (Registered number: SC542009)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2023

| and 31 August 2024 | 18,006 |  |

| DEPRECIATION

| At 1 September 2023 | 15,108 |  |

| Charge for year | 2,898 |  |

| At 31 August 2024 | 18,006 |  |

| NET BOOK VALUE

| At 31 August 2024 | - |  |

| At 31 August 2023 | 2,898 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Trade debtors | 51,840 |  | 19,523 |  |

| Other debtors | 1,502 |  | 2,215 |  |

53,342 |  | 21,738 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Bank loans and overdrafts | 13,363 |  | 13,363 |  |

| Tax | 17,680 |  | 3,036 |  |

| Social security and other taxes | 4,938 |  | 10,658 |  |

| VAT | 24,032 |  | 20,026 |  |

| Other creditors | 9,936 |  | 1,030 |  |

| Directors' current accounts | 885 |  | 1,813 |  |

70,834 |  | 49,926 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Bank loans - 2-5 years | 12,264 |  | 22,025 |  |

| Scottish Edge Loan - 2-5 years | 3,646 |  | 5,542 |  |

15,910 |  | 27,567 |  |

Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Whereverly Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whereverly Limited for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Whereverly Limited, as a body, in accordance with the terms of our engagement letter dated 8 April 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Whereverly Limited and state those matters that we have agreed to state to the Board of Directors of Whereverly Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whereverly Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whereverly Limited. You consider that Whereverly Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whereverly Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

26 May 2025