Company registration number 05373708 (England and Wales)
WLP CONSULTANCY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
WLP CONSULTANCY SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
WLP CONSULTANCY SERVICES LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,387
2,657
Current assets
Debtors
4
300,798
376,350
Cash at bank and in hand
459,416
376,776
760,214
753,126
Creditors: amounts falling due within one year
5
(275,234)
(318,984)
Net current assets
484,980
434,142
Total assets less current liabilities
486,367
436,799
Creditors: amounts falling due after more than one year
6
-
0
(8,334)
Net assets
486,367
428,465
Capital and reserves
Called up share capital
7
41
40
Capital redemption reserve
1,000
1,000
Profit and loss reserves
485,326
427,425
Total equity
486,367
428,465

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

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

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

T he 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

WLP CONSULTANCY SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 13 October 2025
Mrs D A Harris
Director
Company Registration No. 05373708
WLP CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

WLP Consultancy Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Fort Offices, Artillery Business Park, Whittington, Oswestry, Shropshire, SY11 4AD. The company changed its name on 30 March 2019 from Watson Lennard & Payne Limited to its current name of WLP Consultancy Services L imited.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office Equipment
25% Straight line

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WLP CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Retirement benefits

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Office Equipment
£
Cost
At 1 September 2024
10,983
Additions
925
Disposals
(2,974)
At 31 August 2025
8,934
Depreciation and impairment
At 1 September 2024
8,327
Depreciation charged in the year
1,859
Eliminated in respect of disposals
(2,639)
At 31 August 2025
7,547
WLP CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Tangible fixed assets
Office Equipment
£
(Continued)
- 5 -
Carrying amount
At 31 August 2025
1,387
At 31 August 2024
2,657
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
166,232
213,631
Other debtors
6,423
260
Prepayments and accrued income
128,143
162,459
300,798
376,350
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,186
10,000
Trade creditors
63,480
85,007
Taxation and social security
110,306
121,591
Other creditors
92,262
102,386
275,234
318,984
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,334
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Class Ordinary Shares of £1 each
0
40
-
0
40
A Class Ordinary Shares of 10p each
390
0
39
-
0
B Class Ordinary Shares of 10p each
20
0
2
-
0
410
40
41
40
WLP CONSULTANCY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
7
Called up share capital
(Continued)
- 6 -

On 2 September 2024 the existing 40 Ordinary Class A £1 shares were sub-divided into 400 Ordinary Class A 10p shares. 10 of the 400 Ordinary Class A 10p shares were then reclassified as 10 Ordinary Class B 10p shares. On the same date, an additional 10 Ordinary Class B 10p shares were allotted by the company.

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