W.C.S. (Professional Services) Limited Filleted accounts for Companies House (small and micro)

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
	----	-------