WBB Accountants Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13058730

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		257,400		300,300
Tangible Assets	5		5,479		7,654

			262,879		307,954
CURRENT ASSETS
Debtors	6	112,169		102,651
Cash at bank and in hand		4,096		5,384

		116,265		108,035
Creditors: Amounts Falling Due Within One Year	7	(23,233 )		(212,203 )

NET CURRENT ASSETS (LIABILITIES)			93,032		(104,168 )

TOTAL ASSETS LESS CURRENT LIABILITIES			355,911		203,786

Creditors: Amounts Falling Due After More Than One Year	8		(516,477 )		(334,200 )

NET LIABILITIES			(160,566 )		(130,414 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(160,576 )		(130,424 )

SHAREHOLDERS' FUNDS			(160,566)		(130,414)

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WBB Accountants Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ramzan Ajaib

Director

6th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

WBB Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13058730 . The registered office is 100 Boldmere Road, Sutton Coldfield, B73 5UB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% reducing balance
Computer Equipment	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2023: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	429,000

As at 31 December 2024	429,000

Amortisation
As at 1 January 2024	128,700
Provided during the period	42,900

As at 31 December 2024	171,600

Net Book Value
As at 31 December 2024	257,400

As at 1 January 2024	300,300

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WBB Accountants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	7,512	6,100	13,612
Additions	-	541	541

As at 31 December 2024	7,512	6,641	14,153

Depreciation
As at 1 January 2024	3,288	2,670	5,958
Provided during the period	1,056	1,660	2,716

As at 31 December 2024	4,344	4,330	8,674

Net Book Value
As at 31 December 2024	3,168	2,311	5,479

As at 1 January 2024	4,224	3,430	7,654

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	71,130	55,768
Amounts recoverable on contracts	41,039	46,883

	112,169	102,651

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	775	575
Corporation tax	398	-
Other taxes and social security	1,455	1,641
VAT	13,750	15,730
Accruals and deferred income	6,855	6,755
Director's loan account	-	187,502

	23,233	212,203

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	516,477	334,200

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10	10

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WBB Accountants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	2,000	-

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