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Registration number: 08896723

Woodyett Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Woodyett Consulting Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Woodyett Consulting Limited

(Registration number: 08896723)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 94,974 | 117,969
Current assets |  |  |
Debtors | 5 | 31,955 | 35,748
Cash at bank and in hand |  | 365,230 | 298,365
|  | 397,185 | 334,113
Creditors: Amounts falling due within one year | 6 | (39,889) | (48,218)
Net current assets |  | 357,296 | 285,895
Total assets less current liabilities |  | 452,270 | 403,864
Provisions for liabilities |  | (11,122) | (15,101)
Net assets |  | 441,148 | 388,763
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 441,146 | 388,761
Shareholders' funds |  | 441,148 | 388,763

Woodyett Consulting Limited

(Registration number: 08896723)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:

......................................... Dr J F Murray Director

Woodyett Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Woodyett Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance basis
Motor Vehicle | 20% reducing balance basis
Building | 5% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for consultancy services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Woodyett Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Land and buildings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 41,098 | 12,378 | 117,660 | 171,136
Additions | - | 4,051 | - | 4,051
At 31 March 2026 | 41,098 | 16,429 | 117,660 | 175,187
Depreciation
At 1 April 2025 | 2,608 | 9,379 | 41,180 | 53,167
Charge for the year | 2,055 | 1,459 | 23,532 | 27,046
At 31 March 2026 | 4,663 | 10,838 | 64,712 | 80,213
Carrying amount
At 31 March 2026 | 36,435 | 5,591 | 52,948 | 94,974
At 31 March 2025 | 38,490 | 2,999 | 76,480 | 117,969

Included within the net book value of land and buildings above is £36,435 (2025 - £38,490) in respect of freehold land and buildings.

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 31,547 | 35,408
Prepayments | 408 | 340
| 31,955 | 35,748

Woodyett Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 270 | 252
Taxation and social security | 30,191 | 39,390
Other creditors | 9,428 | 8,576
| 39,889 | 48,218

7 | Related party transactions

Other transactions with directors

J F Murray made a loan to the company. At the balance sheet date the amount owed to J F Murray was £9,428 (2025: £8,576).