ELAINE WIGHAM CONSULTANCY LTD


Director	WIGHAM, Elaine Marie


Registered Address	15 Riverside Studios Amethyst Road
	Newcastle Business Park
	Newcastle Upon Tyne
	NE4 7YL


Registered Number	13357158 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,395		2,056
			3,395		2,056
Current assets
Debtors		18,388		11,190
Cash at bank and on hand		26,819		23,531
		45,207		34,721
Creditors amounts falling due within one year		(15,119)		(18,216)
Net current assets (liabilities)			30,088		16,505
Total assets less current liabilities			33,483		18,561
Net assets			33,483		18,561
Capital and reserves
Called up share capital			1		1
Profit and loss account			33,482		18,560
Shareholders' funds			33,483		18,561

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 27 May 2026, and are signed on its behalf by:

WIGHAM, Elaine Marie
Director
Registered Company No. 13357158

ELAINE WIGHAM CONSULTANCY LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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 sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	10
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 25	4,177
	Additions	2,441
	At 30 April 26	6,618
	Depreciation and impairment
	At 01 May 25	2,121
	Charge for year	1,102
	At 30 April 26	3,223
	Net book value
	At 30 April 26	3,395
	At 30 April 25	2,056