REGISTERED NUMBER: SC519965 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Wholehearted Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Houghton

Mrs N Houghton

REGISTERED OFFICE:

26 Blythswood Square

Glasgow

G2 4BG

REGISTERED NUMBER:

SC519965 (Scotland)

ACCOUNTANTS:

CBS Accountancy Solutions Limited

Unit 31

Coatbridge Business Centre

204 Main Street

Coatbridge

ML5 3RB

FIXED ASSETS

Tangible assets

4

40,157

76,133

CURRENT ASSETS

Debtors

5

280,420

436,764

Cash at bank

382,667

132,851

663,087

569,615

CREDITORS

Amounts falling due within one year

6

(441,363

)

(237,442

)

NET CURRENT ASSETS

221,724

332,173

TOTAL ASSETS LESS CURRENT LIABILITIES

261,881

408,306

PROVISIONS FOR LIABILITIES

(6,061

)

(7,554

)

NET ASSETS

255,820

400,752

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

255,720

400,652

SHAREHOLDERS' FUNDS

255,820

400,752

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mrs N Houghton - Director

1.	STATUTORY INFORMATION

Wholehearted Consulting Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

Tangible fixed assets are initially recognised at cost and subsequently recognised at cost less accumulated depreciation and accumulated impairment losses.

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 cost and 20% on reducing balance

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

124,208

Additions

2,577

Disposals

(55,284

)

At 30 November 2025

71,501

DEPRECIATION

At 1 December 2024

48,075

Charge for year

16,686

Eliminated on disposal

(33,417

)

At 30 November 2025

31,344

NET BOOK VALUE

At 30 November 2025

40,157

At 30 November 2024

76,133

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

104,178

354,636

Amounts owed by group undertakings

4,512

2,963

Other debtors

171,730

79,165

280,420

436,764

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

22,501

17,999

Taxation and social security

194,712

133,695

Other creditors

224,150

85,748

441,363

237,442

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.11.25

30.11.24

£

£

Within one year

12,617

-

Between one and five years

22,080

-

34,697

-