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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641636 frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641636 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641636 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641636 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641636 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 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frs-core:CurrentFinancialInstruments 4 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 4 2022-09-30 SC641636 5 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 5 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 5 2022-09-30 SC641636 6 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 6 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 6 2022-09-30 SC641636 7 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 7 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 7 2022-09-30 SC641636 8 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 8 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 8 2022-09-30 SC641636 9 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 9 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 9 2022-09-30 SC641636 10 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 10 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 10 2022-09-30 SC641636 11 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 11 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 11 2022-09-30 SC641636 12 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 12 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 12 2022-09-30 SC641636 13 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 13 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 13 2022-09-30 SC641636 14 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 14 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 14 2022-09-30 SC641636 15 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 15 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 15 2022-09-30 SC641636 16 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 16 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 16 2022-09-30 SC641636 17 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 17 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 17 2022-09-30 SC641636 18 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 18 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 18 2022-09-30 SC641636 19 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 19 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 19 2022-09-30 SC641636 20 2021-10-01 2022-09-30 SC641636 frs-core:CurrentFinancialInstruments 20 2022-09-30 SC641636 frs-core:Non-currentFinancialInstruments 20 2022-09-30 SC641636 dpl-frs:Item1 2021-10-01 2022-09-30 SC641636 dpl-frs:Item1 2021-09-30 SC641636 dpl-frs:Item1 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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2021-09-30 SC641636 dpl-frs:Item4 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 SC641636 dpl-frs:Item5 2021-10-01 2022-09-30 SC641636 dpl-frs:Item5 2021-09-30 SC641636 dpl-frs:Item5 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 SC641636 dpl-frs:Item6 2021-10-01 2022-09-30 SC641636 dpl-frs:Item6 2021-09-30 SC641636 dpl-frs:Item6 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 SC641636 dpl-frs:Item7 2021-10-01 2022-09-30 SC641636 dpl-frs:Item7 2021-09-30 SC641636 dpl-frs:Item7 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 SC641636 dpl-frs:Item8 2021-10-01 2022-09-30 SC641636 dpl-frs:Item8 2021-09-30 SC641636 dpl-frs:Item8 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 SC641636 dpl-frs:Item9 2021-10-01 2022-09-30 SC641636 dpl-frs:Item9 2021-09-30 SC641636 dpl-frs:Item9 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 SC641636 dpl-frs:Item10 2021-10-01 2022-09-30 SC641636 dpl-frs:Item10 2021-09-30 SC641636 dpl-frs:Item10 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 SC641636 dpl-frs:Item11 2021-10-01 2022-09-30 SC641636 dpl-frs:Item11 2021-09-30 SC641636 dpl-frs:Item11 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 SC641636 dpl-frs:Item12 2021-10-01 2022-09-30 SC641636 dpl-frs:Item12 2021-09-30 SC641636 dpl-frs:Item12 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 SC641636 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 SC641636 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 SC641636 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 SC641636 1 2021-10-01 2022-09-30 SC641636 frs-countries:Scotland 2021-10-01 2022-09-30
Registered number: SC641636
East & West Advisory Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of East & West Advisory Ltd for the year ended 30 September 2023 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me. 
As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of East & West Advisory Ltd, as a body, in accordance with the terms of my engagement letter dated 3 March 2023. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, I do not accept responsibility to anyone other than East & West Advisory Ltd and its Board of Directors as a body for my work or for this report.
I have not been instructed to carry out an audit or a review of the accounts of East & West Advisory Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.
Signed
Michele-Ange Anderson
02/03/2024
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Page 1
Page 2
Balance Sheet
Registered number: SC641636
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,704 886
1,704 886
CURRENT ASSETS
Cash at bank and in hand 15,286 22,624
15,286 22,624
Creditors: Amounts Falling Due Within One Year 5 (3,723 ) (5,209 )
NET CURRENT ASSETS (LIABILITIES) 11,563 17,415
TOTAL ASSETS LESS CURRENT LIABILITIES 13,267 18,301
PROVISIONS FOR LIABILITIES
Deferred Taxation (553 ) -
NET ASSETS 12,714 18,301
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 12,712 18,299
SHAREHOLDERS' FUNDS 12,714 18,301
Page 2
Page 3
For the year ending 30 September 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.
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 Martin Reimann
Director
01/03/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
East & West Advisory Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC641636 . The registered office is 15 Moffat Place, North Berwick, EH39 4SD.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: NIL)
2 -
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 - 3,141 - 3,141
Additions 1,108 - 1,030 2,138
Disposals - (879 ) - (879 )
As at 30 September 2023 1,108 2,262 1,030 4,400
Depreciation
As at 1 October 2022 - 2,255 - 2,255
Provided during the period 277 565 258 1,100
Disposals - (659 ) - (659 )
As at 30 September 2023 277 2,161 258 2,696
Net Book Value
As at 30 September 2023 831 101 772 1,704
As at 1 October 2022 - 886 - 886
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,217 2,411
Accruals and deferred income 882 1,051
Directors' loan accounts 624 1,747
3,723 5,209
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5