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Company No: 08446684 (England and Wales)

PAUL WHITMAN CONSULTING LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

PAUL WHITMAN CONSULTING LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

PAUL WHITMAN CONSULTING LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2025
PAUL WHITMAN CONSULTING LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTORS Christine Elizabeth Whitman
Paul Gwynn Whitman
REGISTERED OFFICE Wellington House Aviator Court
Clifton Moor
York
YO30 4UZ
United Kingdom
COMPANY NUMBER 08446684 (England and Wales)
ACCOUNTANT Ian Walker & Co
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ
PAUL WHITMAN CONSULTING LIMITED

BALANCE SHEET

As at 31 March 2025
PAUL WHITMAN CONSULTING LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 34 224
34 224
Current assets
Debtors 4 10,964 8,992
Cash at bank and in hand 5 26,250 16,765
37,214 25,757
Creditors: amounts falling due within one year 6 ( 25,975) ( 17,827)
Net current assets 11,239 7,930
Total assets less current liabilities 11,273 8,154
Net assets 11,273 8,154
Capital and reserves
Called-up share capital 7 100 100
Profit and loss account 11,173 8,054
Total shareholders' funds 11,273 8,154

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Paul Whitman Consulting Limited (registered number: 08446684) were approved and authorised for issue by the Board of Directors on 06 June 2025. They were signed on its behalf by:

Paul Gwynn Whitman
Director
PAUL WHITMAN CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
PAUL WHITMAN CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Paul Whitman Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Office equipment Total
£ £
Cost
At 01 April 2024 3,071 3,071
At 31 March 2025 3,071 3,071
Accumulated depreciation
At 01 April 2024 2,847 2,847
Charge for the financial year 190 190
At 31 March 2025 3,037 3,037
Net book value
At 31 March 2025 34 34
At 31 March 2024 224 224

4. Debtors

2025 2024
£ £
Trade debtors 10,964 8,992

5. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 26,250 16,765

6. Creditors: amounts falling due within one year

2025 2024
£ £
Taxation and social security 19,269 15,767
Other creditors 6,706 2,060
25,975 17,827

7. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100