ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 07105249

WEE FERLIE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2026

WEE FERLIE LIMITED

REGISTERED NUMBER: 07105249

BALANCE SHEET

AS AT 30 APRIL 2026

	30 April	31 March
	2026	2025
Note	£	£


Current assets
Cash at bank and in hand		52,426		119,534
		52,426		119,534
Creditors: amounts falling due within one year	4	(3,247)		(2,897)
Net current assets			49,179		116,637
Total assets less current liabilities			49,179		116,637

Net assets			49,179		116,637

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		49,079	116,537
		49,179	116,637

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2026.

................................................

Mr P Bishop

Director

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

Page 1

WEE FERLIE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2026

1.	General information

Wee Ferlie Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information page of these accounts. The principal activity of the company continued to be that of management consultancy. The company is not part of a group.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Basis other than going concern

The Company ceased trading on 30 April 2026 and, as a result, the financial statements are prepared on a basis other than going concern.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Expenses

Expenses represent amounts payable for goods and services provided to the company net of recoverable VAT.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2

WEE FERLIE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2 (2025 - 2).

Accruals and deferred income	3,247	2,897
	3,247	2,897

Allotted, called up and fully paid

51 (2025 - 51) Ordinary "A" shares of £1.00 each	51	51
49 (2025 - 49) Ordinary "B" shares of £1.00 each	49	49

	100	100

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