WCG Consulting Limited

	Page
Company Information	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

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Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 07148010

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		66,930		3,055

			66,930		3,055
CURRENT ASSETS
Debtors	6	71,298		27,459
Cash at bank and in hand		390,509		423,852

		461,807		451,311
Creditors: Amounts Falling Due Within One Year	7	(68,532 )		(32,008 )

NET CURRENT ASSETS (LIABILITIES)			393,275		419,303

TOTAL ASSETS LESS CURRENT LIABILITIES			460,205		422,358

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,717 )		-

NET ASSETS			447,488		422,358

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			447,486		422,356

SHAREHOLDERS' FUNDS			447,488		422,358

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WCG Consulting Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Annabel Green

Director

15 August 2026

The notes on pages 4 to 6 form part of these financial statements.

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WCG Consulting Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

WCG Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07148010 . The registered office is Cottage Row, Vicarage Road, Wigginton, Tring, Herts, HP23 6DY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Presentation Currency

The accounts are presented in GBP sterling.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are at cost less accumulated amortisation. It is amortised to over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	33% reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable. Deferred tax is not recognised whilst it is immaterial.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

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WCG Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	2,500

As at 31 March 2026	2,500

Amortisation
As at 1 April 2025	2,500

As at 31 March 2026	2,500

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	16,957	-	16,957
Additions	956	95,539	96,495
Disposals	(375 )	-	(375 )

As at 31 March 2026	17,538	95,539	113,077

Depreciation
As at 1 April 2025	13,902	-	13,902
Provided during the period	973	31,528	32,501
Disposals	(256 )	-	(256 )

As at 31 March 2026	14,619	31,528	46,147

Net Book Value
As at 31 March 2026	2,919	64,011	66,930

As at 1 April 2025	3,055	-	3,055

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	70,423	26,388
Other debtors	875	1,071

	71,298	27,459

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WCG Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	38
Corporation tax	16,826	8,709
Other taxes and social security	4,661	3,258
VAT	33,555	11,100
Other creditors	4,114	3,937
Accruals	7,978	2,658
Directors' loan accounts	1,398	2,308

	68,532	32,008

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

At the end of the year the company owed its directors £1,398 (2025 - £2,308).

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Directors	Andrew Green
	Annabel Green

Company Number	07148010

Registered Office	Cottage Row, Vicarage Road
	Wigginton
	Tring
	Herts
	HP23 6DY

Accountants	HJP Chartered
	Audley House
	Northbridge Road
	Berkhamsted
	Herts
	HP4 1EH