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Registration number: 12073315

Wills and Powers NW Ltd
Annual Report and Unaudited Financial Statements
for the Period from 1 July 2025 to 31 March 2026

Wills and Powers NW Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 6

Wills and Powers NW Ltd

Company Information

Directors | Mr Patrick McLoughney Mrs Lorraine Theresa McLoughney

Registered office | 61 West Drive Thornton Cleveleys Lancashire FY5 2JE

Accountants | Beckett Rawcliffe Beckett House Unit 17 Sovereign Court Wyrefields Poulton-le-Fylde Lancashire FY6 8JX

Wills and Powers NW Ltd

Directors' Report for the Period from 1 July 2025 to 31 March 2026

The directors present their report and the financial statements for the period from 1 July 2025 to 31 March 2026.

Directors of the company

The directors who held office during the period were as follows:

Mr Patrick McLoughney

Mrs Lorraine Theresa McLoughney

Principal activity

The principal activity of the company is provision of general financial consultancy services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 10 August 2026 and signed on its behalf by:

......................................... Mr Patrick McLoughney Director | ......................................... Mrs Lorraine Theresa McLoughney Director |

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Wills and Powers NW Ltd
for the Period Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wills and Powers NW Ltd for the period ended 31 March 2026 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Wills and Powers NW Ltd, as a body, in accordance with the terms of our engagement letter dated 27 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Wills and Powers NW Ltd and state those matters that we have agreed to state to the Board of Directors of Wills and Powers NW Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wills and Powers NW Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Wills and Powers NW Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Wills and Powers NW Ltd. You consider that Wills and Powers NW Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Wills and Powers NW Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Beckett Rawcliffe
Beckett House
Unit 17 Sovereign Court
Wyrefields
Poulton-le-Fylde
Lancashire
FY6 8JX

10 August 2026

Wills and Powers NW Ltd

(Registration number: 12073315)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Cash at bank and in hand |  | 3,915 | 3,819
Creditors: Amounts falling due within one year | 4 | (28) | (52)
Net assets |  | 3,887 | 3,767
Capital and reserves |  |  |
Called up share capital | 5 | 1 | 1
Retained earnings |  | 3,886 | 3,766
Shareholders' funds |  | 3,887 | 3,767

For the financial period 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 period 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:

......................................... Mr Patrick McLoughney Director | ......................................... Mrs Lorraine Theresa McLoughney Director |

Wills and Powers NW Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2025 to 31 March 2026

1 | General information

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

The address of its registered office is:
61 West Drive
Thornton Cleveleys
Lancashire
FY5 2JE

These financial statements were authorised for issue by the Board on 10 August 2026.

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.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

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.

Wills and Powers NW Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2025 to 31 March 2026

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.

3 | Staff numbers

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

4 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 28 | 52

5 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1