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WEST USK CONSULTING LTD

Registered Number
11858144
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

WEST USK CONSULTING LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

WILLIAMS, Deborah Madeline
WILLIAMS, Paul Michael, Mr.

Registered Address

White Lodge St. Brides
Wentlooge
Newport
NP10 8SQ

Registered Number

11858144 (England and Wales)
WEST USK CONSULTING LTD
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets41,36925,689
1,36925,689
Current assets
Stocks545,00075,000
Debtors55,031172,999
Cash at bank and on hand125,76756,711
225,798304,710
Creditors amounts falling due within one year6(136,270)(235,565)
Net current assets (liabilities)89,52869,145
Total assets less current liabilities90,89794,834
Creditors amounts falling due after one year7(2,855)(19,035)
Net assets88,04275,799
Capital and reserves
Called up share capital200200
Profit and loss account87,84275,599
Shareholders' funds88,04275,799
The financial statements were approved and authorised for issue by the Board of Directors on 5 June 2025, and are signed on its behalf by:
WILLIAMS, Paul Michael, Mr.
Director
Registered Company No. 11858144
WEST USK CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20252024
Average number of employees during the year11
3.Prior period adjustment
During the current reporting period, the company identified an error in the calculation of depreciation on certain fixed assets in prior years. The depreciation charge was previously understated due to incorrect application of useful economic lives and/or residual values. This resulted in an overstatement of tangible fixed assets and retained earnings in the previously reported financial statements. In accordance with FRS 102 Section 10.21 to 10.26, the error has been corrected by restating the prior period comparative figures by reducing motor vehicle depreciation by £7,798. This had a material impact on the profit and loss and capital and reserves of prior year. The correction has no impact on the current year depreciation policy, and depreciation has been charged correctly in the current period based on updated and reviewed estimates of useful lives and residual values.
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2438,9903,7665,20347,959
Disposals(38,990)--(38,990)
At 31 March 25-3,7665,2038,969
Depreciation and impairment
At 01 April 2415,5962,6604,01422,270
Charge for year3,2495533734,175
On disposals(18,845)--(18,845)
At 31 March 25-3,2134,3877,600
Net book value
At 31 March 25-5538161,369
At 31 March 2423,3941,1061,18925,689
5.Stocks

2025

2024

££
Other stocks45,00075,000
Total45,00075,000
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables21,393152,687
Bank borrowings and overdrafts6,8666,572
Taxation and social security41,30919,605
Finance lease and HP contracts-10,138
Other creditors65,02745,000
Accrued liabilities and deferred income1,6751,563
Total136,270235,565
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts2,8559,288
Other creditors-9,747
Total2,85519,035
8.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts-9,747
9.Financial instruments
Financial assets measured at fair value through profit or loss £180,799 (2024: £217,477). Financial liabilities measured at fair value through profit or loss £97,926 (2024: £222,984).
10.Directors advances, credits and guarantees
The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director's fees. At the year end, the amount outstanding to the directors was £65,027 (2024: £32,939.); this amount being included in creditors: amounts falling within one year.