Company Registration No. SC509899 (Scotland)
WEST DEVRO CONSTRUCTION SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
PAGES FOR FILING WITH REGISTRAR
WEST DEVRO CONSTRUCTION SERVICES LIMITED
COMPANY INFORMATION
Director
J Brown
Company number
SC509899
Registered office
20 Brady Crescent
Glasgow
Lanarkshire
G69 OHL
WEST DEVRO CONSTRUCTION SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
WEST DEVRO CONSTRUCTION SERVICES LIMITED
BALANCE SHEET
AS AT
31 JULY 2023
31 July 2023
- 1 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
2
5,023
-
0
Cash at bank and in hand
28,872
35,154
33,895
35,154
Creditors: amounts falling due within one year
3
(32,889)
(35,018)
Net current assets
1,006
136
Capital and reserves
Called up share capital
4
2
2
Profit and loss reserves
1,004
134
Total equity
1,006
136

The director of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Director's responsibilities:

 

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and signed by the director and authorised for issue on 9 April 2024
J Brown
Director
Company Registration No. SC509899
WEST DEVRO CONSTRUCTION SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
- 2 -
1
Accounting policies
Company information

West Devro Construction Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 20 Brady Crescent, Glasgow, Lanarkshire, G69 OHL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
5,023
-
0
3
Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
14,372
11,264
Other taxation and social security
6,646
7,623
Other creditors
11,871
16,131
32,889
35,018
WEST DEVRO CONSTRUCTION SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 3 -
4
Called up share capital
2023
2022
£
£
Ordinary share capital
Authorised
100 Ordinary shares of £1 each
100
100
Issued and fully paid
2 Ordinary shares of £1 each
2
2
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