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REGISTERED NUMBER: SC762606 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

WH PLANNING & PROCUREMENT SERVICES
LIMITED

WH PLANNING & PROCUREMENT SERVICES
LIMITED (REGISTERED NUMBER: SC762606)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WH PLANNING & PROCUREMENT SERVICES
LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTOR: W E Heavens





REGISTERED OFFICE: 5 Carden Place
Aberdeen
AB10 1UT





REGISTERED NUMBER: SC762606 (Scotland)






WH PLANNING & PROCUREMENT SERVICES
LIMITED (REGISTERED NUMBER: SC762606)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 580 -

CURRENT ASSETS
Debtors 5 2,000 2,000
Cash at bank 41,750 41,276
43,750 43,276
CREDITORS
Amounts falling due within one year 6 18,760 21,816
NET CURRENT ASSETS 24,990 21,460
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,570

21,460

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 25,569 21,459
25,570 21,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 24 June 2025 and were signed by:





W E Heavens - Director


WH PLANNING & PROCUREMENT SERVICES
LIMITED (REGISTERED NUMBER: SC762606)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

WH Planning & Procurement Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

WH PLANNING & PROCUREMENT SERVICES
LIMITED (REGISTERED NUMBER: SC762606)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 775
At 31 March 2025 775
DEPRECIATION
Charge for year 195
At 31 March 2025 195
NET BOOK VALUE
At 31 March 2025 580

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 2,000 2,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 192 -
Taxation and social security 18,433 21,581
Other creditors 135 235
18,760 21,816

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W E Heavens.