WT Consultancy (SW) Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

262,334

190,951

CURRENT ASSETS

Debtors

5

177,898

177,330

Cash at bank

138,748

332,311

316,646

509,641

CREDITORS

Amounts falling due within one year

6

304,330

224,238

NET CURRENT ASSETS

12,316

285,403

TOTAL ASSETS LESS CURRENT LIABILITIES

274,650

476,354

CREDITORS

Amounts falling due after more than one year

7

(138,075

)

(82,346

)

PROVISIONS FOR LIABILITIES

(30,146

)

(28,646

)

NET ASSETS

106,429

365,362

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

106,329

365,262

106,429

365,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

WR Turner - Director

1.	STATUTORY INFORMATION

WT Consultancy (SW) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09784763

Registered office:

Unit 4,The Hay loft

Newlands Business Park

Honiton Road

Cullompton

Devon

EX15 1BJ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

342,540

Additions

214,651

Disposals

(209,570

)

At 30 September 2025

347,621

DEPRECIATION

At 1 October 2024

151,589

Charge for year

53,625

Eliminated on disposal

(119,927

)

At 30 September 2025

85,287

NET BOOK VALUE

At 30 September 2025

262,334

At 30 September 2024

190,951

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

160,443

177,330

Amounts owed by group undertakings

10,000

-

Amounts owed by associates

243

-

Other debtors

7,212

-

177,898

177,330

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

20,858

19,966

Trade creditors

15,808

37,005

Amounts owed to group undertakings

22,870

-

Taxation and social security

162,736

155,981

Other creditors

82,058

11,286

304,330

224,238

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

138,075

72,346

Other creditors

-

10,000

138,075

82,346

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

20,858

19,966

Between one and five years

138,075

72,346

158,933

92,312

Non-cancellable

operating leases

30.9.25

30.9.24

£

£

Within one year

13,375

13,375

Between one and five years

40,125

53,500

53,500

66,875

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 30th September 2025 the company was owed £2,233 by the Directors. This advance was interest free, unsecured and repayable on demand. The balance was repaid in full shortly after the year end.

10.	ULTIMATE CONTROLLING PARTY

Turner Associates (SW) Limited owns 100% of the issued share capital in the company and consequently the company is a full subsidiary of Turner Associates (SW) Limited.

The parent undertaking is exempt from preparing group accounts.