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frs-countries:Scotland 2022-01-01 2022-12-31
Registered number: SC102926
Wilco Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Akkounted Limited
47 Fergusson Road
Dunfermline
Fife
KY11 8NA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC102926
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,025 -
Investment Properties 5 2,528,136 2,633,018
2,529,161 2,633,018
CURRENT ASSETS
Debtors 6 134,644 20,700
Cash at bank and in hand 833,855 1,019,911
968,499 1,040,611
Creditors: Amounts Falling Due Within One Year 7 (21,745 ) (75,242 )
NET CURRENT ASSETS (LIABILITIES) 946,754 965,369
TOTAL ASSETS LESS CURRENT LIABILITIES 3,475,915 3,598,387
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,622 ) (17,622 )
NET ASSETS 3,458,293 3,580,765
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 3,458,093 3,580,565
SHAREHOLDERS' FUNDS 3,458,293 3,580,765
Page 1
Page 2
For the year ending 31 December 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 James Wilson
Director
24/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wilco Developments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC102926 . The registered office is 47 Fergusson Road, Dunfermline, Fife, KY11 8NA.
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.
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:
Motor Vehicles 25% reducing balance p.a.
Fixtures & Fittings 15% reducing balance p.a.
Computer Equipment 33% straight line p.a.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

Page 3
Page 4
2.6. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 asset reflects 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 60 995 1,097 2,152
Additions - - 1,367 1,367
As at 31 December 2023 60 995 2,464 3,519
Depreciation
As at 1 January 2023 60 995 1,097 2,152
Provided during the period - - 342 342
As at 31 December 2023 60 995 1,439 2,494
Net Book Value
As at 31 December 2023 - - 1,025 1,025
As at 1 January 2023 - - - -
Page 4
Page 5
5. Investment Property
2023
£
Fair Value
As at 1 January 2023 2,633,018
Disposals (104,882 )
As at 31 December 2023 2,528,136
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,768 19,772
Prepayments and accrued income - (5,182 )
Directors' loan accounts 130,876 6,110
134,644 20,700
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 2
Corporation tax - 61,294
Other taxes and social security 2,195 -
Other creditors 14,123 13,946
Accruals and deferred income 5,428 -
21,745 75,242
The Governor and Company of the Bank of Scotland hold and bond and floating charge dated 8 March 2002 and standard securities dated 19 March 2004, 23 April 2004, 5 July 2004, 7 July 2004, 12 July 2004 and 17 July 2004 over all assets of the company as security.


8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 5
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr James Wilson 6,110 1,308,761 (6,110 ) - 130,876
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Mrs Catherine Wilson 63,000 43,000
Mr James Wilson 63,000 43,000
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 126,000 86,000
126,000 86,000
11. Related Party Transactions
The company has taken advantage of Section 1 AC35 of FRS 102 whereby only material transactions which are not under normal market conditions need to be disclosed.
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