Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-302022-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1No description of principal activitytruefalsefalse1 SC577629 2022-10-01 2023-09-30 SC577629 2021-10-01 2022-09-30 SC577629 2023-09-30 SC577629 2022-09-30 SC577629 c:Director1 2022-10-01 2023-09-30 SC577629 c:RegisteredOffice 2022-10-01 2023-09-30 SC577629 d:CurrentFinancialInstruments 2023-09-30 SC577629 d:CurrentFinancialInstruments 2022-09-30 SC577629 d:Non-currentFinancialInstruments 2023-09-30 SC577629 d:Non-currentFinancialInstruments 2022-09-30 SC577629 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC577629 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 SC577629 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 SC577629 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 SC577629 d:ShareCapital 2023-09-30 SC577629 d:ShareCapital 2022-09-30 SC577629 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC577629 d:RetainedEarningsAccumulatedLosses 2022-09-30 SC577629 c:OrdinaryShareClass1 2022-10-01 2023-09-30 SC577629 c:OrdinaryShareClass1 2023-09-30 SC577629 c:OrdinaryShareClass1 2022-09-30 SC577629 c:FRS102 2022-10-01 2023-09-30 SC577629 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SC577629 c:FullAccounts 2022-10-01 2023-09-30 SC577629 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC577629










WEST LODGE DEVELOPMENTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
WEST LODGE DEVELOPMENTS LIMITED
 

COMPANY INFORMATION


DIRECTOR
Mr Alan Bunting 




REGISTERED NUMBER
SC577629



REGISTERED OFFICE
3 Pine Lane
Glenrothes

KY7 5TF




ACCOUNTANTS
EQ Accountants LLP
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
WEST LODGE DEVELOPMENTS LIMITED
REGISTERED NUMBER: SC577629

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
£
£

  

Current assets
  

Stocks
  
74,750
74,750

Debtors: amounts falling due within one year
 4 
-
2,331

  
74,750
77,081

Creditors: amounts falling due within one year
 5 
(1,076)
(660)

Net current assets
  
 
 
73,674
 
 
76,421

Total assets less current liabilities
  
73,674
76,421

Creditors: amounts falling due after more than one year
 6 
(80,000)
(80,000)

  

Net liabilities
  
(6,326)
(3,579)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(6,426)
(3,679)

  
(6,326)
(3,579)


Page 1

 
WEST LODGE DEVELOPMENTS LIMITED
REGISTERED NUMBER: SC577629

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 statement of income and retained earnings 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 by: 




Mr Alan Bunting
Director

Date: 27 October 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WEST LODGE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

West Lodge Developments Limited is a private company, limited by shares and incorporated in Scotland, registration number SC577629. The registered office address is 3 Pine Lane, Glenrothes, Scotland, KY7 5TF.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.  Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Stocks and work in progress

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
WEST LODGE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
-
2,331



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
656
260

Accruals and deferred income
420
400

1,076
660



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
80,000
80,000


Secured Loans
The loan is secured by a charge over the property held by the company.

Page 4

 
WEST LODGE DEVELOPMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



Page 5