WTT Accountancy Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12923206

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	37,061		54,197
Cash at bank and in hand		9,057		22,921

		46,118		77,118
Creditors: Amounts Falling Due Within One Year	5	(60,293 )		(169,310 )

NET CURRENT ASSETS (LIABILITIES)			(14,175 )		(92,192 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(14,175 )		(92,192 )

NET LIABILITIES			(14,175 )		(92,192 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(14,275 )		(92,292 )

SHAREHOLDERS' FUNDS			(14,175)		(92,192)

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 Profit and Loss Account.

On behalf of the board

Mr Rhys Dewi Thomas

Director

29th September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

WTT Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12923206 . The registered office is 40 Queen Street, London, EC4R 1DD.

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.

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 sale of goods and 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	29,929	42,726
Amounts owed by participating interests	-	3,207
Other debtors	7,132	8,264

	37,061	54,197

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,152	9,769
Amounts owed to group undertakings	7,275	103,056
Other creditors	22,652	33,244
Taxation and social security	23,214	23,241

	60,293	169,310

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WTT Accountancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

WTT Accountancy Limited owes WTT Consulting Ltd £2,149 as at 31/12/2025. This balance is related to day-today

business expenses and ad-hoc funding provided by WTT Consulting Ltd to support ongoing buisness operations.

WTT Accountancy Limited owes WTT Group Ltd £5,000 as at 31/12/2025. This balance is related to ad-hoc funding provided by WTT Group Ltd to support ongoing buisness operations.

WTT Accountancy Limited owes WTT Legal Ltd £126 as at 31/12/2025. This balance is related to day-today

business expenses that were incurred by WTT Legal Ltd on behalf of WTT Accountancy Limited.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is WTT Group Ltd . WTT Group Ltd was incorporated in England and Wales. The controlling party is WTT Group Ltd who controls 100% of the shares of WTT Accountancy Limited . The ultimate controlling party is Gerald Edelman LLP .

9. Audit Information

The auditor's report on the accounts of WTT Accountancy Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Robert Stafford BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of SCCA Ltd T/A Stafford & Co , Statutory Auditor.

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