Registered number
09176258
WITLERA CONSULTANTS LTD
Unaudited Filleted Accounts
31 August 2025

WITLERA CONSULTANTS LTD
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WITLERA CONSULTANTS LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WITLERA CONSULTANTS LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Fordhams & Co Limited
Studio 6
6 Hornsey Street
London
N7 8GR
22 September 2025

WITLERA CONSULTANTS LTD
Registered number: | 09176258
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 662 |  |  | 828
Current assets
Debtors | 4 |  | - |  |  | 40
Cash at bank and in hand |  |  | 71,206 |  |  | 93,036
|  |  | 71,206 |  |  | 93,076
Creditors: amounts falling due within one year | 5 |  | (4,698) |  |  | (8,278)
Net current assets |  |  |  | 66,508 |  |  | 84,798
Net assets |  |  |  | 67,170 |  |  | 85,626
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 67,168 |  |  | 85,624
Shareholder's funds |  |  |  | 67,170 |  |  | 85,626
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D Rankin-Hunt
Director
Approved by the board on 22 September 2025

WITLERA CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable,turnover includes revenue earned from the 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 20% Reducing balance
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 September 2024 | 2,600
| At 31 August 2025 | 2,600
| Depreciation
| At 1 September 2024 | 1,772
| Charge for the year | 166
| At 31 August 2025 | 1,938
| Net book value
| At 31 August 2025 | 662
| At 31 August 2024 | 828
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | - |  | 40
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 3,176 |  | 6,643
| Other creditors | 1,522 |  | 1,635
|  |  |  |  |  | 4,698 |  | 8,278
6 | Other information
| WITLERA CONSULTANTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
| Studio 6
| 6 Hornsey Street
| London
| N7 8GR

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