Silverfin false true 31/10/2023 01/11/2022 31/10/2023 D Robertson 29/10/2019 30 July 2024 The principal activity of the company continued to be that of public houses and bars. SC645674 2023-10-31 SC645674 bus:Director1 2023-10-31 SC645674 core:CurrentFinancialInstruments 2023-10-31 SC645674 core:CurrentFinancialInstruments 2022-10-31 SC645674 2022-10-31 SC645674 core:ShareCapital 2023-10-31 SC645674 core:ShareCapital 2022-10-31 SC645674 bus:OrdinaryShareClass1 2023-10-31 SC645674 2022-11-01 2023-10-31 SC645674 bus:FilletedAccounts 2022-11-01 2023-10-31 SC645674 bus:SmallEntities 2022-11-01 2023-10-31 SC645674 bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 SC645674 bus:EntityHasNeverTraded 2022-11-01 2023-10-31 SC645674 bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC645674 bus:Director1 2022-11-01 2023-10-31 SC645674 2021-11-01 2022-10-31 SC645674 bus:OrdinaryShareClass1 2022-11-01 2023-10-31 SC645674 bus:OrdinaryShareClass1 2021-11-01 2022-10-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC645674 (Scotland)

WEBTER LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH THE REGISTRAR

WEBTER LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2023

Contents

WEBTER LTD

BALANCE SHEET

AS AT 31 OCTOBER 2023
WEBTER LTD

BALANCE SHEET (continued)

AS AT 31 OCTOBER 2023
2023 2022
£ £
Current assets
Debtors 3 100 100
100 100
Net current assets 100 100
Total assets less current liabilities 100 100
Net assets 100 100
Capital and reserves
Called-up share capital 4 100 100
Total shareholder's funds 100 100

Webter Ltd (registered number: SC645674) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 October 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The financial statements of Webter Ltd (registered number: SC645674) were approved and authorised for issue by the Director on 30 July 2024. They were signed on its behalf by:

D Robertson
Director
WEBTER LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2023
WEBTER LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Webter Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 1/1 227 West George Street, Glasgow, G2 2ND, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Debtors

2023 2022
£ £
Other debtors 100 100

4. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

5. Ultimate controlling party

Parent Company:

Fact Three
1 George Square, Glasgow, G2 1AL