At 31 January 2025, within other debtors, £25,000 (2024: £Nil) was due from the director.

The average number of persons, including directors, employed by the company during the year was as follows:

These financial statements for the year ended 31 January 2025 are the first financial statements of Will Whitehorn Consultancy Limited prepared in accordance with FRS 105, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 105 was 1 February 2023. The effect of this transition under FRS 105 is a requirement is that recognition of deferred tax is prohibited. As such, on transition, deferred tax has been eliminated and prior periods restated.

Will Whitehorn Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ashcombe Court, Woolsack Way, Godalming, England, GU7 1LQ.

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true