Company Registration No. SC787363 (Scotland)
W9A Investments Limited
Unaudited accounts
for the period from 27 October 2023 to 30 September 2024
W9A Investments Limited
Unaudited accounts
Contents
W9A Investments Limited
Company Information
for the period from 27 October 2023 to 30 September 2024
Directors
Jannine Mary Anderson
Jacqueline Margaret Walsh
Company Number
SC787363 (Scotland)
Registered Office
39B WEST MAIN STREET
UPHALL
BROXBURN
EH52 5DR
SCOTLAND
Accountants
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
W9A Investments Limited
Accountants' report
Accountants' report to the board of directors of W9A Investments Limited on the preparation of the unaudited statutory accounts for the period from 27 October 2023 to 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
W9A Investments Limited for the period from
27 October 2023 to
30 September 2024 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of W9A Investments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of W9A Investments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W9A Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that W9A Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of W9A Investments Limited. You consider that W9A Investments Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of W9A Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
11 February 2025
W9A Investments Limited
Statement of financial position
as at 30 September 2024
Investment property
251,129
Cash at bank and in hand
8,517
Creditors: amounts falling due within one year
(262,455)
Net current liabilities
(253,926)
Total assets less current liabilities
20,933
Provisions for liabilities
Called up share capital
12
Revaluation reserve
36,547
Profit and loss account
(20,856)
Shareholders' funds
15,703
For the period ending 30 September 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 7 March 2025 and were signed on its behalf by
Jannine Mary Anderson
Director
Company Registration No. SC787363
W9A Investments Limited
Notes to the Accounts
for the period from 27 October 2023 to 30 September 2024
W9A Investments Limited is a private company, limited by shares, registered in Scotland, registration number SC787363. The registered office is 39B WEST MAIN STREET, UPHALL, BROXBURN, EH52 5DR, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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:
Fixtures & fittings
33% on cost
W9A Investments Limited
Notes to the Accounts
for the period from 27 October 2023 to 30 September 2024
4
Tangible fixed assets
Fixtures & fittings
At 30 September 2024
23,730
At 30 September 2024
23,730
Net gain from fair value adjustments
48,729
At 30 September 2024
251,129
Amounts falling due within one year
Amounts due from group undertakings etc.
12
7
Creditors: amounts falling due within one year
2024
Bank loans and overdrafts
73,500
Loans from directors
188,355
Included in current liabilities creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
W9A Investments Limited
Notes to the Accounts
for the period from 27 October 2023 to 30 September 2024
Revaluation of investment property
12,182
Tax losses carried forward
(6,952)
Charged to the profit and loss account
5,230
Provision at end of period
5,230
W9A Holdings Limited
39b West Main Street
Uphall
Broxburn
EH52 5DR
Scotland
10
Average number of employees
During the period the average number of employees was 0.