1 September 2024 false No description of principal activity Taxfiler 2024.6 SC384173business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC3841732024-08-31 SC3841732024-09-012025-08-31 SC384173business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC384173business:FilletedAccounts2024-09-012025-08-31 SC3841732025-08-31 SC384173business:Director12024-09-012025-08-31 SC384173business:Director22024-09-012025-08-31 SC384173business:RegisteredOffice2024-09-012025-08-31 SC3841732024-08-31 SC384173core:WithinOneYear2025-08-31 SC384173core:WithinOneYear2024-08-31 SC384173core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC384173core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC384173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC384173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC384173core:PreviouslyStatedAmount2025-08-31 SC384173core:PreviouslyStatedAmount2024-08-31 SC384173business:SmallEntities2024-09-012025-08-31 SC384173countries:Scotland2024-09-012025-08-31 SC384173core:PlantMachinery2024-09-012025-08-31 SC384173core:MotorVehicles2024-09-012025-08-31 SC384173core:FurnitureFittings2024-09-012025-08-31 SC384173core:ComputerEquipment2024-09-012025-08-31 SC384173core:Goodwill2024-08-31 SC384173core:Goodwill2024-09-012025-08-31 SC384173core:Goodwill2025-08-31 SC384173core:LandBuildings2024-08-31 SC384173core:PlantMachinery2024-08-31 SC384173core:MotorVehicles2024-08-31 SC384173core:FurnitureFittings2024-08-31 SC384173core:ComputerEquipment2024-08-31 SC384173core:LandBuildings2024-09-012025-08-31 SC384173core:LandBuildings2025-08-31 SC384173core:PlantMachinery2025-08-31 SC384173core:MotorVehicles2025-08-31 SC384173core:FurnitureFittings2025-08-31 SC384173core:ComputerEquipment2025-08-31 SC3841732023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC384173 (Scotland)
Whiteleigh Financial Planning Ltd Unaudited accounts for the year ended 31 August 2025
Whiteleigh Financial Planning Ltd Unaudited accounts Contents
Page
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Whiteleigh Financial Planning Ltd Company Information for the year ended 31 August 2025
Directors
Sharon Mcilroy Robert Mcilroy
Company Number
SC384173 (Scotland)
Registered Office
307 West George Street Glasgow G2 4LF
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Whiteleigh Financial Planning Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
217,590 
286,759 
Tangible assets
193,801 
157,976 
Investments
281,234 
281,234 
692,625 
725,969 
Current assets
Debtors
697,999 
679,662 
Cash at bank and in hand
115,239 
64,561 
813,238 
744,223 
Creditors: amounts falling due within one year
(405,498)
(348,929)
Net current assets
407,740 
395,294 
Net assets
1,100,365 
1,121,263 
Capital and reserves
Called up share capital
204 
204 
Profit and loss account
1,100,161 
1,121,059 
Shareholders' funds
1,100,365 
1,121,263 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 May 2026 and were signed on its behalf by
Sharon Mcilroy Director Company Registration No. SC384173
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Whiteleigh Financial Planning Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Whiteleigh Financial Planning Ltd is a private company, limited by shares, registered in Scotland, registration number SC384173. The registered office is 307 West George Street, Glasgow, G2 4LF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
648,628 
Additions
59,998 
At 31 August 2025
708,626 
Amortisation
At 1 September 2024
361,869 
Charge for the year
129,167 
At 31 August 2025
491,036 
Net book value
At 31 August 2025
217,590 
At 31 August 2024
286,759 
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Whiteleigh Financial Planning Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
40,970 
30,794 
134,763 
42,028 
60,068 
308,623 
Additions
- 
26,128 
91,823 
13,755 
3,705 
135,411 
Disposals
- 
(10,150)
(71,994)
- 
(47,352)
(129,496)
At 31 August 2025
40,970 
46,772 
154,592 
55,783 
16,421 
314,538 
Depreciation
At 1 September 2024
- 
11,693 
59,323 
36,983 
42,648 
150,647 
Charge for the year
- 
4,170 
26,853 
3,397 
5,082 
39,502 
On disposals
- 
- 
(27,448)
- 
(41,964)
(69,412)
At 31 August 2025
- 
15,863 
58,728 
40,380 
5,766 
120,737 
Net book value
At 31 August 2025
40,970 
30,909 
95,864 
15,403 
10,655 
193,801 
At 31 August 2024
40,970 
19,101 
75,440 
5,045 
17,420 
157,976 
6
Investments
Other investments 
£ 
Valuation at 1 September 2024
281,234 
Valuation at 31 August 2025
281,234 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
81,625 
- 
Accrued income and prepayments
- 
58,614 
Other debtors
616,374 
621,048 
697,999 
679,662 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
270,177 
301,565 
Trade creditors
4,012 
- 
Taxes and social security
60,651 
67,433 
Other creditors
342 
140 
Loans from directors
(17,350)
(20,209)
Deferred income
87,666 
- 
405,498 
348,929 
9
Average number of employees
During the year the average number of employees was 6 (2024: 4).
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