1 May 2023 false No description of principal activity Taxfiler 2024.6 SC067185business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC0671852023-04-30 SC0671852023-05-012024-04-30 SC067185business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC067185business:FilletedAccounts2023-05-012024-04-30 SC0671852024-04-30 SC067185business:Director12023-05-012024-04-30 SC067185business:Director22023-05-012024-04-30 SC067185business:CompanySecretary12023-05-012024-04-30 SC067185business:RegisteredOffice2023-05-012024-04-30 SC0671852023-04-30 SC067185core:WithinOneYear2024-04-30 SC067185core:WithinOneYear2023-04-30 SC067185core:AfterOneYear2024-04-30 SC067185core:AfterOneYear2023-04-30 SC067185core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC067185core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC067185core:RevaluationReservecore:PreviouslyStatedAmount2024-04-30 SC067185core:RevaluationReservecore:PreviouslyStatedAmount2023-04-30 SC067185core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-04-30 SC067185core:CapitalRedemptionReservecore:PreviouslyStatedAmount2023-04-30 SC067185core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC067185core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC067185core:PreviouslyStatedAmount2024-04-30 SC067185core:PreviouslyStatedAmount2023-04-30 SC067185business:SmallEntities2023-05-012024-04-30 SC067185countries:Scotland2023-05-012024-04-30 SC067185core:LandBuildings2023-05-012024-04-30 SC067185core:MotorVehicles2023-05-012024-04-30 SC067185core:FurnitureFittings2023-05-012024-04-30 SC067185core:LandBuildings2023-04-30 SC067185core:MotorVehicles2023-04-30 SC067185core:FurnitureFittings2023-04-30 SC067185core:LandBuildings2024-04-30 SC067185core:MotorVehicles2024-04-30 SC067185core:FurnitureFittings2024-04-30 SC0671852022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC067185 (Scotland)
William P. Whiland & Son Limited Unaudited accounts for the year ended 30 April 2024
William P. Whiland & Son Limited Unaudited accounts Contents
Page
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William P. Whiland & Son Limited Company Information for the year ended 30 April 2024
Directors
Pauline Mazzucco David Mazzucco
Secretary
Pauline Mazzucco
Company Number
SC067185 (Scotland)
Registered Office
8 ALDER ROAD BROADMEADOW INDUSTRIAL ESTATE DUMBARTON G82 2EL
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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William P. Whiland & Son Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
480,783 
516,176 
Current assets
Inventories
26,500 
26,500 
Debtors
149,678 
41,901 
Cash at bank and in hand
304,921 
331,559 
481,099 
399,960 
Creditors: amounts falling due within one year
(260,240)
(223,472)
Net current assets
220,859 
176,488 
Total assets less current liabilities
701,642 
692,664 
Creditors: amounts falling due after more than one year
(29,942)
(56,184)
Provisions for liabilities
Deferred tax
(81,624)
(65,127)
Net assets
590,076 
571,353 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
139,250 
139,250 
Capital redemption reserve
24,900 
24,900 
Profit and loss account
425,826 
407,103 
Shareholders' funds
590,076 
571,353 
For the year ending 30 April 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by
Pauline Mazzucco Director Company Registration No. SC067185
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William P. Whiland & Son Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
William P. Whiland & Son Limited is a private company, limited by shares, registered in Scotland, registration number SC067185. The registered office is 8 ALDER ROAD, BROADMEADOW INDUSTRIAL ESTATE, DUMBARTON, G82 2EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Straight Line
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
328,763 
154,089 
485,687 
968,539 
Additions
- 
29,073 
2,071 
31,144 
Disposals
- 
(15,965)
- 
(15,965)
At 30 April 2024
328,763 
167,197 
487,758 
983,718 
Depreciation
At 1 May 2023
167,899 
54,249 
230,215 
452,363 
Charge for the year
6,575 
25,113 
31,501 
63,189 
On disposals
- 
(12,617)
- 
(12,617)
At 30 April 2024
174,474 
66,745 
261,716 
502,935 
Net book value
At 30 April 2024
154,289 
100,452 
226,042 
480,783 
At 30 April 2023
160,864 
99,840 
255,472 
516,176 
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William P. Whiland & Son Limited Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
65,735 
40,421 
Accrued income and prepayments
2,166 
1,480 
Other debtors
81,777 
- 
149,678 
41,901 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
9,727 
(253)
Obligations under finance leases and hire purchase contracts
14,762 
14,762 
Trade creditors
77,401 
110,123 
Taxes and social security
25,387 
9,290 
Other creditors
1,668 
2,055 
Loans from directors
- 
312 
Accruals
121,295 
77,183 
260,240 
223,472 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,411 
26,661 
Obligations under finance leases and hire purchase contracts
13,531 
29,523 
29,942 
56,184 
8
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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