1 July 2022 false No description of principal activity Taxfiler 2023.9 SC426765business:PrivateLimitedCompanyLtd2022-07-012023-06-30 SC4267652022-06-30 SC4267652022-07-012023-06-30 SC426765business:AuditExemptWithAccountantsReport2022-07-012023-06-30 SC426765business:FilletedAccounts2022-07-012023-06-30 SC4267652023-06-30 SC426765business:Director12022-07-012023-06-30 SC426765business:Director22022-07-012023-06-30 SC426765business:RegisteredOffice2022-07-012023-06-30 SC4267652022-06-30 SC426765core:WithinOneYear2023-06-30 SC426765core:WithinOneYear2022-06-30 SC426765core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC426765core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 SC426765core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC426765core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 SC426765core:PreviouslyStatedAmount2023-06-30 SC426765core:PreviouslyStatedAmount2022-06-30 SC426765business:SmallEntities2022-07-012023-06-30 SC426765countries:Scotland2022-07-012023-06-30 SC426765core:LandBuildings2022-07-012023-06-30 SC426765core:PlantMachinery2022-07-012023-06-30 SC426765core:MotorVehicles2022-07-012023-06-30 SC426765core:LandBuildings2022-06-30 SC426765core:PlantMachinery2022-06-30 SC426765core:MotorVehicles2022-06-30 SC426765core:LandBuildings2023-06-30 SC426765core:PlantMachinery2023-06-30 SC426765core:MotorVehicles2023-06-30 SC4267652021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC426765 (Scotland)
West Coast Marine Services (uk) Ltd Unaudited accounts for the year ended 30 June 2023
West Coast Marine Services (uk) Ltd Unaudited accounts Contents
Page
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West Coast Marine Services (uk) Ltd Company Information for the year ended 30 June 2023
Directors
Hugh Ballie Neil Anderson
Company Number
SC426765 (Scotland)
Registered Office
Troon Yacht Haven Ltd Harbour Road Troon Ayrshire KA10 6DJ Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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West Coast Marine Services (uk) Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
121,091 
123,363 
Current assets
Inventories
91,750 
67,550 
Debtors
28,488 
7,678 
Cash at bank and in hand
362,335 
181,374 
482,573 
256,602 
Creditors: amounts falling due within one year
(134,877)
(164,221)
Net current assets
347,696 
92,381 
Net assets
468,787 
215,744 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
468,687 
215,644 
Shareholders' funds
468,787 
215,744 
For the year ending 30 June 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2023 and were signed on its behalf by
Neil Anderson Director Company Registration No. SC426765
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West Coast Marine Services (uk) Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
West Coast Marine Services (uk) Ltd is a private company, limited by shares, registered in Scotland, registration number SC426765. The registered office is Troon Yacht Haven Ltd, Harbour Road, Troon, Ayrshire, KA10 6DJ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Nil
Plant & machinery
20% Reducing Balance excluding Boats
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
70,000 
57,154 
33,270 
160,424 
At 30 June 2023
70,000 
57,154 
33,270 
160,424 
Depreciation
At 1 July 2022
- 
11,747 
25,314 
37,061 
Charge for the year
- 
681 
1,591 
2,272 
At 30 June 2023
- 
12,428 
26,905 
39,333 
Net book value
At 30 June 2023
70,000 
44,726 
6,365 
121,091 
At 30 June 2022
70,000 
45,407 
7,956 
123,363 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,488 
7,678 
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West Coast Marine Services (uk) Ltd Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
22,727 
12,436 
Trade creditors
8,950 
13,887 
Taxes and social security
83,387 
19,464 
Loans from directors
19,813 
118,434 
134,877 
164,221 
7
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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