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COMPANY REGISTRATION NUMBER: 01931322

W.C.S. (PROFESSIONAL SERVICES) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

22 March 2025

W.C.S. (PROFESSIONAL SERVICES) LIMITED

STATEMENT OF FINANCIAL POSITION

22 March 2025

| 22 Mar 25 | 24 Mar 24
Note | £ | £ | £

FIXED ASSETS

Tangible assets | 4 |  | 886 | 1,329

CURRENT ASSETS

Debtors | 5 | 483,615 |  | 343,026
Cash at bank and in hand | 1,120 |  | 7,880
| --------- |  | ---------
| 484,735 |  | 350,906

CREDITORS: amounts falling due within one year | 6 | ( 262,195) |  | ( 155,351)
| --------- |  | ---------
NET CURRENT ASSETS |  | 222,540 | 195,555
|  | --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 223,426 | 196,884

CREDITORS: amounts falling due after more than one year | 7 |  | ( 109) | ( 6,359)
|  | --------- | ---------
NET ASSETS |  | 223,317 | 190,525
|  | --------- | ---------

CAPITAL AND RESERVES

Called up share capital |  | 100 | 100
Profit and loss account |  | 223,217 | 190,425
|  | --------- | ---------
SHAREHOLDERS FUNDS |  | 223,317 | 190,525
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 22 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

W.C.S. (PROFESSIONAL SERVICES) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

22 March 2025
These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

J. I. Wine
Director

Company registration number: 01931322

W.C.S. (PROFESSIONAL SERVICES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 25 MARCH 2024 TO 22 MARCH 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20-22 Bridge End, Leeds, West Yorkshire, LS1 4DJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts of services recognised during the year, exclusive of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Improvements | - | 15% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 4 years

4. TANGIBLE ASSETS

| Office Improvements | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 25 March 2024 and 22 March 2025 | 7,744 | 5,356 | 1,772 | 14,872
| ------- | ------- | ------- | --------
Depreciation |  |  |  |
At 25 March 2024 | 7,744 | 5,356 | 443 | 13,543
Charge for the period | – | – | 443 | 443
| ------- | ------- | ------- | --------
At 22 March 2025 | 7,744 | 5,356 | 886 | 13,986
| ------- | ------- | ------- | --------
Carrying amount |  |  |  |
At 22 March 2025 | – | – | 886 | 886
| ------- | ------- | ------- | --------
At 24 March 2024 | – | – | 1,329 | 1,329
| ------- | ------- | ------- | --------

5. DEBTORS

| 22 Mar 25 | 24 Mar 24
| £ | £
Trade debtors | 361,679 | 260,810
Other debtors | 121,936 | 82,216
| --------- | ---------
| 483,615 | 343,026
| --------- | ---------

6. CREDITORS: amounts falling due within one year

| 22 Mar 25 | 24 Mar 24
| £ | £
Bank loans and overdrafts | 6,695 | 6,695
Corporation tax | 53,492 | 44,206
Social security and other taxes | 20,000 | 3,632
Other creditors | 182,008 | 100,818
| --------- | ---------
| 262,195 | 155,351
| --------- | ---------

7. CREDITORS: amounts falling due after more than one year

| 22 Mar 25 | 24 Mar 24
| £ | £
Bank loans and overdrafts | 109 | 6,359
| ---- | -------