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REGISTERED NUMBER: SC786952 (Scotland)









WHITELAW SINCLAIR LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

24TH OCTOBER 2023 TO 31ST OCTOBER 2024






WHITELAW SINCLAIR LIMITED (REGISTERED NUMBER: SC786952)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 24TH OCTOBER 2023 TO 31ST OCTOBER 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


WHITELAW SINCLAIR LIMITED

COMPANY INFORMATION
FOR THE PERIOD 24TH OCTOBER 2023 TO 31ST OCTOBER 2024







DIRECTOR: A J W Sinclair





REGISTERED OFFICE: 11 Damhead Lothianburn
Edinburgh
EH10 7DZ





REGISTERED NUMBER: SC786952 (Scotland)





ACCOUNTANTS: russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WHITELAW SINCLAIR LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitelaw Sinclair Limited for the period ended 31st October 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Whitelaw Sinclair Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whitelaw Sinclair Limited and state those matters that we have agreed to state to the director of Whitelaw Sinclair Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Whitelaw Sinclair Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whitelaw Sinclair Limited. You consider that Whitelaw Sinclair 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 financial statements of Whitelaw Sinclair 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 financial statements.






russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL


19th May 2025

WHITELAW SINCLAIR LIMITED (REGISTERED NUMBER: SC786952)

BALANCE SHEET
31ST OCTOBER 2024

Notes £    £   
FIXED ASSETS
Investment property 4 145,000

CURRENT ASSETS
Cash at bank 4,163

CREDITORS
Amounts falling due within one year 5 148,007
NET CURRENT LIABILITIES (143,844 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,156

CAPITAL AND RESERVES
Called up share capital 6 2
Retained earnings 1,154
SHAREHOLDERS' FUNDS 1,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th May 2025 and were signed by:





A J W Sinclair - Director


WHITELAW SINCLAIR LIMITED (REGISTERED NUMBER: SC786952)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 24TH OCTOBER 2023 TO 31ST OCTOBER 2024

1. STATUTORY INFORMATION

Whitelaw Sinclair Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents the sales value of letting of own real estate done during the year, exclusive of Value Added Tax.

Going concern
The financial statements have been prepared on the going concern basis. The director believes that the company has adequate resources and support to continue to operate for the foreseeable future.

Investment property
Investment properties are shown at 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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

WHITELAW SINCLAIR LIMITED (REGISTERED NUMBER: SC786952)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 24TH OCTOBER 2023 TO 31ST OCTOBER 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 145,000
At 31st October 2024 145,000
NET BOOK VALUE
At 31st October 2024 145,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 300
Other creditors 147,707
148,007

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
2 Ordinary £1 2

2 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

7. ULTIMATE CONTROLLING PARTY

The company was under the control of Amy Sinclair throughout the current year.