1 March 2023 false No description of principal activity Taxfiler 2024.6.1 SC654593business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC6545932023-02-28 SC6545932023-03-012024-02-29 SC654593business:AuditExemptWithAccountantsReport2023-03-012024-02-29 SC654593business:FilletedAccounts2023-03-012024-02-29 SC6545932024-02-29 SC654593business:Director12023-03-012024-02-29 SC654593business:RegisteredOffice2023-03-012024-02-29 SC6545932023-02-28 SC654593core:WithinOneYear2024-02-29 SC654593core:WithinOneYear2023-02-28 SC654593core:AfterOneYear2024-02-29 SC654593core:AfterOneYear2023-02-28 SC654593core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC654593core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC654593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC654593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC654593core:PreviouslyStatedAmount2024-02-29 SC654593core:PreviouslyStatedAmount2023-02-28 SC654593business:SmallEntities2023-03-012024-02-29 SC654593countries:Scotland2023-03-012024-02-29 SC654593core:PlantMachinery2023-03-012024-02-29 SC654593core:FurnitureFittings2023-03-012024-02-29 SC654593core:LandBuildings2023-02-28 SC654593core:PlantMachinery2023-02-28 SC654593core:MotorVehicles2023-02-28 SC654593core:FurnitureFittings2023-02-28 SC654593core:LandBuildings2023-03-012024-02-29 SC654593core:MotorVehicles2023-03-012024-02-29 SC654593core:LandBuildings2024-02-29 SC654593core:PlantMachinery2024-02-29 SC654593core:MotorVehicles2024-02-29 SC654593core:FurnitureFittings2024-02-29 SC6545932022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC654593 (Scotland)
WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Unaudited accounts for the year ended 29 February 2024
WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Unaudited accounts Contents
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WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Company Information for the year ended 29 February 2024
Director
Stephen Westall
Company Number
SC654593 (Scotland)
Registered Office
13 DEEBANK ROAD BALLATER AB35 5QT SCOTLAND
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
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WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
111,915 
37,960 
Current assets
Debtors
4,152 
11,183 
Cash at bank and in hand
10,680 
33,481 
14,832 
44,664 
Creditors: amounts falling due within one year
(58,443)
(18,522)
Net current (liabilities)/assets
(43,611)
26,142 
Total assets less current liabilities
68,304 
64,102 
Creditors: amounts falling due after more than one year
(6,000)
(9,000)
Net assets
62,304 
55,102 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
62,302 
55,100 
Shareholders' funds
62,304 
55,102 
For the year ending 29 February 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 director acknowledges his 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 and authorised for issue on 25 October 2024 and were signed on its behalf by
Stephen Westall Director Company Registration No. SC654593
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WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD is a private company, limited by shares, registered in Scotland, registration number SC654593. The registered office is 13 DEEBANK ROAD, BALLATER, AB35 5QT, SCOTLAND.
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:
Plant & machinery
25% SL
Fixtures & fittings
20% Rb
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2023
- 
41,834 
- 
2,794 
44,628 
Additions
43,250 
- 
7,500 
29,688 
80,438 
At 29 February 2024
43,250 
41,834 
7,500 
32,482 
125,066 
Depreciation
At 1 March 2023
- 
5,996 
- 
672 
6,668 
Charge for the year
- 
4,183 
1,875 
425 
6,483 
At 29 February 2024
- 
10,179 
1,875 
1,097 
13,151 
Net book value
At 29 February 2024
43,250 
31,655 
5,625 
31,385 
111,915 
At 28 February 2023
- 
35,838 
- 
2,122 
37,960 
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WESTALL & THOMAS INTERNATIONAL REAL ESTATE LTD Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,719 
3,351 
Accrued income and prepayments
1,433 
1,332 
Other debtors
- 
6,500 
4,152 
11,183 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
VAT
7,667 
4,483 
Trade creditors
41,948 
5,760 
Taxes and social security
10 
(1,303)
Other creditors
1,500 
1,500 
Loans from directors
4,318 
4,564 
Accruals
- 
518 
58,443 
18,522 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,000 
9,000 
8
Average number of employees
During the year the average number of employees was 2 (2023: 0).
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