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Registered Number: SC346083
Scotland
W J B CONSULTANTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

W J B Consultants Limited Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

W J B Consultants Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of W J B Consultants Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W J B Consultants Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of W J B Consultants Limited, as a body, in accordance with the terms of our engagement letter dated 03 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of W J B Consultants Limited and state those matters that we have agreed to state to the Board of Directors of W J B Consultants Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W J B Consultants Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that W J B Consultants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of W J B Consultants Limited.You consider that W J B Consultants Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of W J B Consultants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2026. Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 03 June 2026 1

W J B Consultants Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 21 |  | 27
|  | 21 |  | 27
Current assets |  |  |
Cash at bank and in hand |  | 6,146 |  | 30,551
Creditors: amount falling due within one year |  | (917) |  | (18,820)
Net current assets |  | 5,229 |  | 11,731
Total assets less current liabilities |  | 5,250 |  | 11,758
Net assets |  | 5,250 |  | 11,758
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 5,249 |  | 11,757
Shareholders' funds |  | 5,250 |  | 11,758
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. 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 by the director on 03 June 2026 and were signed by:
------------------------------- William Bennett Director
2

W J B Consultants Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information W J B Consultants Limited is a private company, limited by shares, registered in Scotland, registration number SC346083, registration address 12 Carron Place, Kelvin Industrial Estate, East Kilbride, G75 0YL. The trading address of the company is 13 Shavin Brae, Ayr, KA7 2EV. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2025 | 2,050 |  | 2,050
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 2,050 |  | 2,050
Depreciation
At 01 April 2025 | 2,023 |  | 2,023
Charge for year | 6 |  | 6
On disposals | - |  | -
At 31 March 2026 | 2,029 |  | 2,029
Net book values
Closing balance as at 31 March 2026 | 21 |  | 21
Opening balance as at 01 April 2025 | 27 |  | 27
3