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# WESTERN OCEANIC CONSULTANTS LIMITED

## Company Registration Number:
08390242 (England and Wales)

## Unaudited abridged accounts for the year ended 28 February 2025

## Period of accounts

## Start date: 29 February 2024

## End date: 28 February 2025

# WESTERN OCEANIC CONSULTANTS LIMITED

## Contents of the Financial Statements

for the Period Ended 28 February 2025

Balance sheet |
Notes |

# WESTERN OCEANIC CONSULTANTS LIMITED

## Balance sheet

As at 28 February 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 634 | 1,015
Total fixed assets: |  | 634 | 1,015
Current assets
Cash at bank and in hand: |  | 11,736 | 21,867
Total current assets: |  | 11,736 | 21,867
Creditors: amounts falling due within one year: | 4 | (1,605) | (1,575)
Net current assets (liabilities): |  | 10,131 | 20,292
Total assets less current liabilities: |  | 10,765 | 21,307
Total net assets (liabilities): |  | 10,765 | 21,307
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 9,765 | 20,307
Shareholders funds: |  | 10,765 | 21,307

The notes form part of these financial statements

# WESTERN OCEANIC CONSULTANTS LIMITED

## Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 November 2025
and signed on behalf of the board by:

Name: Alexander Chestnut
Status: Director

The notes form part of these financial statements

# WESTERN OCEANIC CONSULTANTS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

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 and 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 and depreciation policy

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, office equipment - 15% straight line

## Other accounting policies

Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 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. Foreign currency translation Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

# WESTERN OCEANIC CONSULTANTS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 1

# WESTERN OCEANIC CONSULTANTS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 29 February 2024 | 2,538
At 28 February 2025 | 2,538
Depreciation |
At 29 February 2024 | 1,523
Charge for year | 381
At 28 February 2025 | 1,904
Net book value |
At 28 February 2025 | 634
At 28 February 2024 | 1,015

# WESTERN OCEANIC CONSULTANTS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 4. Creditors: amounts falling due within one year note

Other creditors - £1,605 - (2024 - £1,575).