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REGISTERED NUMBER: SC110026 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

WEST OF SCOTLAND WINDOW COMPANY LIMITED

WEST OF SCOTLAND WINDOW COMPANY LIMITED (Registered number: SC110026)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 5

WEST OF SCOTLAND WINDOW COMPANY LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J Simpson
Mrs D Simpson





REGISTERED OFFICE: 5 Lethame Court
Strathaven
ML10 6WS





REGISTERED NUMBER: SC110026 (Scotland)





ACCOUNTANTS: William Watson & Company Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA

WEST OF SCOTLAND WINDOW COMPANY LIMITED (Registered number: SC110026)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 39,881 41,644

CREDITORS
Amounts falling due within one year 5 3,890 12,799
NET CURRENT LIABILITIES (3,890 ) (12,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,991

28,845

PROVISIONS FOR LIABILITIES 231 231
NET ASSETS 35,760 28,614

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6 35,758 28,612
SHAREHOLDERS' FUNDS 35,760 28,614

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:



J Simpson - Director


WEST OF SCOTLAND WINDOW COMPANY LIMITED (Registered number: SC110026)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

WEST OF SCOTLAND WINDOW COMPANY 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was 2 (2024 - 2 ) .

WEST OF SCOTLAND WINDOW COMPANY LIMITED (Registered number: SC110026)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 88,164 36,708 124,872
DEPRECIATION
At 1 April 2024 46,678 36,550 83,228
Charge for year 1,763 - 1,763
At 31 March 2025 48,441 36,550 84,991
NET BOOK VALUE
At 31 March 2025 39,723 158 39,881
At 31 March 2024 41,486 158 41,644

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 2,559 2,900
Directors' current accounts 491 9,059
Accrued expenses 840 840
3,890 12,799

6. RESERVES
Retained
earnings
£   

At 1 April 2024 28,612
Profit for the year 9,146
Dividends (2,000 )
At 31 March 2025 35,758

WEST OF SCOTLAND WINDOW COMPANY LIMITED

Report of the Accountants to the Directors of
WEST OF SCOTLAND WINDOW COMPANY LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






William Watson & Company Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA


10 June 2025