WHD Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06019792

WHD CONSULTING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

WHD CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	5		1,356	2,127

Current assets

Debtors	6	207,656	172,484
Cash at bank and in hand		28,176	25,479
		----------	----------
		235,832	197,963

Creditors: amounts falling due within one year	7	( 151,310)		( 120,538)
		----------		----------
Net current assets			84,522	77,425
			---------	---------
Total assets less current liabilities			85,878	79,552
			---------	---------
Net assets			85,878	79,552
			---------	---------

Capital and reserves

Called up share capital	300	300
Profit and loss account	85,578	79,252
	---------	---------
Shareholders funds	85,878	79,552
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WHD CONSULTING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 10 September 2025 , and are signed on behalf of the board by:

S Dunn	C Higgins
Director	Director

J West
Director

Company registration number: 06019792

WHD CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bolney Place, Cowfold Road, Bolney, Haywards Heath, West Sussex, RH17 5QT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10 years
Equipment	-	5 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2023: 7 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2024	176	26,067	26,243
Additions	–	1,748	1,748
	----	---------	---------
At 31 December 2024	176	27,815	27,991
	----	---------	---------
Depreciation
At 1 January 2024	176	23,940	24,116
Charge for the year	–	2,519	2,519
	----	---------	---------
At 31 December 2024	176	26,459	26,635
	----	---------	---------
Carrying amount
At 31 December 2024	–	1,356	1,356
	----	---------	---------
At 31 December 2023	–	2,127	2,127
	----	---------	---------

6. Debtors

	2024	2023
	£	£
Trade debtors	203,987	149,830
Other debtors	3,669	22,654
	----------	----------
	207,656	172,484
	----------	----------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	63,337	82,863
Corporation tax	34,090	9,021
Social security and other taxes	14,747	1,651
Other creditors	39,136	27,003
	----------	----------
	151,310	120,538
	----------	----------

8. Directors' advances, credits and guarantees

No transactions with directors were undertaken such as are required to be disclosed under the FRS102 section 1A.