REGISTERED NUMBER: 08313036 (England and Wales)

WILL TRUST & PROTECT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Doyle

SECRETARY:

Indigo Secretaries Limited

REGISTERED OFFICE:

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

08313036 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

2,780

508

CURRENT ASSETS

Debtors

5

100,207

63,799

Cash at bank and in hand

8,605

41,345

108,812

105,144

CREDITORS

Amounts falling due within one year

6

29,763

40,306

NET CURRENT ASSETS

79,049

64,838

TOTAL ASSETS LESS CURRENT LIABILITIES

81,829

65,346

CREDITORS

Amounts falling due after more than one year

7

(11,720

)

(14,689

)

PROVISIONS FOR LIABILITIES

8

(366

)

(135

)

NET ASSETS

69,743

50,522

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

69,742

50,521

SHAREHOLDERS' FUNDS

69,743

50,522

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

J Doyle - Director

1.	STATUTORY INFORMATION

Will Trust & Protect Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

2,419

4,154

6,573

Additions

-

2,568

2,568

Disposals

(732

)

(3,554

)

(4,286

)

At 30 November 2025

1,687

3,168

4,855

DEPRECIATION

At 1 December 2024

2,187

3,878

6,065

Charge for year

58

69

127

Eliminated on disposal

(717

)

(3,400

)

(4,117

)

At 30 November 2025

1,528

547

2,075

NET BOOK VALUE

At 30 November 2025

159

2,621

2,780

At 30 November 2024

232

276

508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

4,586

4,293

Other debtors

51,938

51,938

Directors' current accounts

43,683

7,568

100,207

63,799

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

2,311

2,640

Trade creditors

2,107

-

Corporation tax

14,668

24,335

Social security and other taxes

713

1,488

VAT

7,339

8,755

Accrued expenses

2,625

3,088

29,763

40,306

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

3,100

3,100

Bank loans - 2-5 years

8,620

9,655

Bank loans more 5 yr by instal

-

1,934

11,720

14,689

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,934

8.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

Accelerated capital allowances

366

135

Deferred

tax

£

Balance at 1 December 2024

135

Charge to Income Statement during year

231

Balance at 30 November 2025

366

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

Ordinary £1

£1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

J Doyle

Balance outstanding at start of year

(7,568

)

34,312

Amounts advanced

(36,115

)

-

Amounts repaid

-

(41,880

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(43,683

)

(7,568

)