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REGISTERED NUMBER: SC443298 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

West Side Fishing Ltd

West Side Fishing Ltd (Registered number: SC443298)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Balance Sheet 1

Chartered Accountants' Report 3

West Side Fishing Ltd (Registered number: SC443298)

Balance Sheet
31 March 2023

31/3/23 31/3/22
£    £    £    £   
FIXED ASSETS 72,054 82,815

CURRENT ASSETS 45,165 85,473

CREDITORS
Amounts falling due within one year (39,583 ) (35,409 )
NET CURRENT ASSETS 5,582 50,064
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,636

132,879

ACCRUALS AND DEFERRED INCOME 2,263 5,038
NET ASSETS 75,373 127,841

CAPITAL AND RESERVES 75,373 127,841

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

West Side Fishing Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC443298

Registered office: 85 Borve
Isle of Barra
Western Isles
HS9 5XR

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2022 - NIL).

3. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31/3/23 31/3/22
£    £   
D J MacLean
Balance outstanding at start of year 23,211 (981 )
Amounts advanced 13,088 28,572
Amounts repaid (31,957 ) (4,380 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,342 23,211

The outstanding balance is repayable on demand. The balance to 31 March 2022 carried interest at the HMRC official rate of 2% for 2021/22, interest is not applicable on the balance to 31 March 2023.



West Side Fishing Ltd (Registered number: SC443298)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 28 November 2023 and were signed by:





D J MacLean - Director


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
West Side Fishing Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of West Side Fishing Ltd for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of West Side Fishing Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of West Side Fishing Ltd and state those matters that we have agreed to state to the director of West Side Fishing Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that West Side Fishing Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of West Side Fishing Ltd. You consider that West Side Fishing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of West Side Fishing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Campbell Stewart MacLennan & Co
Chartered Accountants
Unit 3, Broom Place
Portree
Highland
IV51 9HL


1 December 2023