1 November 2023 false No description of principal activity Taxfiler 2024.6 SC748199business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC7481992023-10-31 SC7481992023-11-012024-10-31 SC748199business:AuditExemptWithAccountantsReport2023-11-012024-10-31 SC748199business:FilletedAccounts2023-11-012024-10-31 SC7481992024-10-31 SC748199business:Director12023-11-012024-10-31 SC748199business:RegisteredOffice2023-11-012024-10-31 SC7481992023-10-31 SC748199core:WithinOneYear2024-10-31 SC748199core:WithinOneYear2023-10-31 SC748199core:AfterOneYear2024-10-31 SC748199core:AfterOneYear2023-10-31 SC748199core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC748199core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC748199core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC748199core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC748199core:PreviouslyStatedAmount2024-10-31 SC748199core:PreviouslyStatedAmount2023-10-31 SC748199business:SmallEntities2023-11-012024-10-31 SC748199countries:Scotland2023-11-012024-10-31 SC748199core:PlantMachinery2023-11-012024-10-31 SC748199core:MotorVehicles2023-11-012024-10-31 SC748199core:FurnitureFittings2023-11-012024-10-31 SC748199core:ComputerEquipment2023-11-012024-10-31 SC748199core:Goodwill2023-10-31 SC748199core:Goodwill2024-10-31 SC748199core:PlantMachinery2023-10-31 SC748199core:MotorVehicles2023-10-31 SC748199core:FurnitureFittings2023-10-31 SC748199core:ComputerEquipment2023-10-31 SC748199core:PlantMachinery2024-10-31 SC748199core:MotorVehicles2024-10-31 SC748199core:FurnitureFittings2024-10-31 SC748199core:ComputerEquipment2024-10-31 SC7481992022-10-242023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC748199 (Scotland)
WESTERN ECO FUELS LTD Unaudited accounts for the year ended 31 October 2024
WESTERN ECO FUELS LTD Unaudited accounts Contents
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WESTERN ECO FUELS LTD Company Information for the year ended 31 October 2024
Director
K MacDonald
Company Number
SC748199 (Scotland)
Registered Office
28 SRAID AN EORNA PORTREE ISLE OF SKYE IV51 9TU SCOTLAND
Accountants
Scott Accountancy Services 119 Lanchester Avenue Gateshead Tyne & Wear NE9 7AN
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WESTERN ECO FUELS LTD Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,500 
7,500 
Tangible assets
30,779 
31,724 
38,279 
39,224 
Current assets
Inventories
6,000 
6,000 
Debtors
11,834 
5,865 
Cash at bank and in hand
22,473 
17,211 
40,307 
29,076 
Creditors: amounts falling due within one year
(9,996)
(6,673)
Net current assets
30,311 
22,403 
Total assets less current liabilities
68,590 
61,627 
Creditors: amounts falling due after more than one year
(28,304)
(43,102)
Net assets
40,286 
18,525 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
40,285 
18,524 
Shareholders' funds
40,286 
18,525 
For the year ending 31 October 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 her 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 14 July 2025 and were signed on its behalf by
K MacDonald Director Company Registration No. SC748199
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WESTERN ECO FUELS LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
WESTERN ECO FUELS LTD is a private company, limited by shares, registered in Scotland, registration number SC748199. The registered office is 28 SRAID AN EORNA, PORTREE, ISLE OF SKYE, IV51 9TU, 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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
33.33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
7,500 
At 31 October 2024
7,500 
Amortisation
At 1 November 2023
- 
At 31 October 2024
- 
Net book value
At 31 October 2024
7,500 
At 31 October 2023
7,500 
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WESTERN ECO FUELS LTD Notes to the Accounts for the year ended 31 October 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2023
7,500 
29,810 
2,500 
1,299 
41,109 
Additions
7,500 
- 
- 
- 
7,500 
At 31 October 2024
15,000 
29,810 
2,500 
1,299 
48,609 
Depreciation
At 1 November 2023
1,125 
7,452 
375 
433 
9,385 
Charge for the year
2,081 
5,613 
318 
433 
8,445 
At 31 October 2024
3,206 
13,065 
693 
866 
17,830 
Net book value
At 31 October 2024
11,794 
16,745 
1,807 
433 
30,779 
At 31 October 2023
6,375 
22,358 
2,125 
866 
31,724 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
9,209 
3,873 
Trade debtors
2,183 
1,550 
Accrued income and prepayments
442 
442 
11,834 
5,865 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,800 
4,800 
Trade creditors
- 
1,042 
Taxes and social security
5,196 
831 
9,996 
6,673 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,291 
12,693 
Loans from directors
20,013 
30,409 
28,304 
43,102 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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