Whittock Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08529978

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		34,569		54,015
Tangible Assets	5		2,863		5,237

			37,432		59,252
CURRENT ASSETS
Stocks	6	-		14,250
Debtors	7	99,030		90,131
Cash at bank and in hand		15,763		21,498

		114,793		125,879
Creditors: Amounts Falling Due Within One Year	8	(106,877 )		(113,155 )

NET CURRENT ASSETS (LIABILITIES)			7,916		12,724

TOTAL ASSETS LESS CURRENT LIABILITIES			45,348		71,976

Creditors: Amounts Falling Due After More Than One Year	9		(17,883 )		(31,342 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(716 )		(1,304 )

NET ASSETS			26,749		39,330

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			26,549		39,130

SHAREHOLDERS' FUNDS			26,749		39,330

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Whittock Consulting Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bradley Whittock

Director

17/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Whittock Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08529978 . The registered office is Unit 4 Corum 2 Corum Office Park Crown Way, Warmley, Bristol, BS30 8FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% on cost
Plant & Machinery	33% on cost
Fixtures & Fittings	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Whittock Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	97,230

As at 31 March 2025	97,230

Amortisation
As at 1 April 2024	43,215
Provided during the period	19,446

As at 31 March 2025	62,661

Net Book Value
As at 31 March 2025	34,569

As at 1 April 2024	54,015

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	11,740	13,782	20,088	45,610
Additions	-	616	-	616

As at 31 March 2025	11,740	14,398	20,088	46,226

Depreciation
As at 1 April 2024	10,106	12,290	17,977	40,373
Provided during the period	478	1,357	1,155	2,990

As at 31 March 2025	10,584	13,647	19,132	43,363

Net Book Value
As at 31 March 2025	1,156	751	956	2,863

As at 1 April 2024	1,634	1,492	2,111	5,237

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Whittock Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Work in progress	-	14,250

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	77,793	77,450
Prepayments and accrued income	12,567	12,681
Net wages	36	-
Directors' loan accounts	8,634	-

	99,030	90,131

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,798	21,572
Corporation tax	23,400	26,388
Other taxes and social security	7,887	6,551
VAT	32,070	31,288
Net wages	-	45
Other creditors	20,089	23,448
Accruals and deferred income	4,633	3,863

	106,877	113,155

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors'	17,883	31,342

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Bradley Whittock	-	8,634	-	-	8,634

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