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WESTLAND TECHNOLOGIES LTD

Registered Number
SC614211
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

WESTLAND TECHNOLOGIES LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

CALDWELL, Edward John

Registered Address

35 Sword Street
Glasgow
G31 1EG

Registered Number

SC614211 (Scotland)
WESTLAND TECHNOLOGIES LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets39,4902,341
9,4902,341
Current assets
Debtors43,86912
Cash at bank and on hand18,794808
22,663820
Creditors amounts falling due within one year5(17,144)(2,262)
Net current assets (liabilities)5,519(1,442)
Total assets less current liabilities15,009899
Net assets15,009899
Capital and reserves
Called up share capital11
Profit and loss account15,008898
Shareholders' funds15,009899
The financial statements were approved and authorised for issue by the Director on 27 August 2024, and are signed on its behalf by:
CALDWELL, Edward John
Director
Registered Company No. SC614211
WESTLAND TECHNOLOGIES LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year41
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 224,1804,180
Additions8,9228,922
At 30 November 2313,10213,102
Depreciation and impairment
At 01 December 221,8391,839
Charge for year1,7731,773
At 30 November 233,6123,612
Net book value
At 30 November 239,4909,490
At 30 November 222,3412,341
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables3,734-
Prepayments and accrued income13512
Total3,86912
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,239-
Taxation and social security11,409344
Other creditors2,4961,918
Total17,1442,262