Registered number
14303566
WBJ Consultancy Limited
Unaudited Filleted Accounts
31 December 2024
WBJ Consultancy Limited
Registered number: 14303566
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Current assets
Cash at bank and in hand 20,096 -
Creditors: amounts falling due within one year 3 (4,149) (25,706)
Net current assets/(liabilities) 15,947 (25,706)
Net assets/(liabilities) 15,947 (25,706)
Capital and reserves
Called up share capital 100 100
Profit and loss account 15,847 (25,806)
Shareholders' funds 15,947 (25,706)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
W Renshaw
Director
Approved by the board on 3 June 2025
WBJ Consultancy Limited
Notes to the Accounts
for the period from 1 September 2023 to 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The financial statements have not been prepared on a going concern basis the company having ceased to trade 31 December 2024. The directors consider that full provision has been made for all known liabilities as at the balance sheet date to reduce the company's assets to net realisable value.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 3,717 -
Other creditors 432 25,706
4,149 25,706
4 Other information
WBJ Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
The School House
54 Vicarage Road
Marsworth
Buckinghamshire
HP23 4LT
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