Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31true2truefalseNo description of principal activity2023-11-012The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC748468 2023-11-01 2024-10-31 SC748468 2022-10-26 2023-10-31 SC748468 2024-10-31 SC748468 2023-10-31 SC748468 c:CompanySecretary1 2023-11-01 2024-10-31 SC748468 c:Director1 2023-11-01 2024-10-31 SC748468 c:Director2 2023-11-01 2024-10-31 SC748468 c:RegisteredOffice 2023-11-01 2024-10-31 SC748468 d:CurrentFinancialInstruments 2024-10-31 SC748468 d:CurrentFinancialInstruments 2023-10-31 SC748468 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC748468 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC748468 d:ShareCapital 2024-10-31 SC748468 d:ShareCapital 2023-10-31 SC748468 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC748468 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC748468 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC748468 c:OrdinaryShareClass1 2024-10-31 SC748468 c:OrdinaryShareClass1 2023-10-31 SC748468 c:FRS102 2023-11-01 2024-10-31 SC748468 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC748468 c:FullAccounts 2023-11-01 2024-10-31 SC748468 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC748468 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC748468










WESTHOLME TECHNICAL SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
WESTHOLME TECHNICAL SERVICES LIMITED
 

COMPANY INFORMATION


Directors
Robert George Wyllie Taylor 
Teresa Taylor 




Company secretary
Mrs T Taylor



Registered number
SC748468



Registered office
Westholme Craigton Road
Cults

Aberdeen

AB15 9PS




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
WESTHOLME TECHNICAL SERVICES LIMITED
REGISTERED NUMBER: SC748468

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
  
3,976
3,000

Bank and cash balances
  
16,215
16,010

  
20,191
19,010

Creditors: amounts falling due within one year
 5 
(3,088)
(4,931)

NET CURRENT ASSETS
  
 
 
17,103
 
 
14,079

TOTAL ASSETS LESS CURRENT LIABILITIES
  
17,103
14,079

  

NET ASSETS
  
17,103
14,079


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
17,003
13,979

  
17,103
14,079


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2025.




Robert George Wyllie Taylor
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
WESTHOLME TECHNICAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


GENERAL INFORMATION

Westholme Technical Services Limited is a private company, limited by shares, incorporated in Scotland with registration number SC748468. The registered office is Westholme Craigton Road, Cults, Aberdeen, United Kingdom, AB15 9PS.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
WESTHOLME TECHNICAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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.

 
2.6

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


DEBTORS

2024
2023
£
£


Trade debtors
-
3,000

Other debtors
3,976
-

3,976
3,000



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
1,648
3,491

Accruals and deferred income
1,440
1,440

3,088
4,931


Page 3

 
WESTHOLME TECHNICAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 4