1 November 2023 false No description of principal activity Taxfiler 2024.6 SC732881business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC7328812023-10-31 SC7328812023-11-012024-10-31 SC732881business:AuditExempt-NoAccountantsReport2023-11-012024-10-31 SC732881business:FilletedAccounts2023-11-012024-10-31 SC7328812024-10-31 SC732881business:Director12023-11-012024-10-31 SC732881business:Director22023-11-012024-10-31 SC7328812023-10-31 SC732881core:WithinOneYear2024-10-31 SC732881core:WithinOneYear2023-10-31 SC732881core:AfterOneYear2024-10-31 SC732881core:AfterOneYear2023-10-31 SC732881core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC732881core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC732881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC732881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC732881core:PreviouslyStatedAmount2024-10-31 SC732881core:PreviouslyStatedAmount2023-10-31 SC732881business:SmallEntities2023-11-012024-10-31 SC732881countries:Scotland2023-11-012024-10-31 SC732881core:MotorVehicles2023-10-31 SC732881core:FurnitureFittings2023-10-31 SC732881core:ComputerEquipment2023-10-31 SC732881core:MotorVehicles2023-11-012024-10-31 SC732881core:FurnitureFittings2023-11-012024-10-31 SC732881core:ComputerEquipment2023-11-012024-10-31 SC732881core:MotorVehicles2024-10-31 SC732881core:FurnitureFittings2024-10-31 SC732881core:ComputerEquipment2024-10-31 SC7328812022-05-182023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC732881 (Scotland)
Where Ltd Unaudited accounts for the year ended 31 October 2024
Where Ltd Unaudited accounts Contents
Page
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Where Ltd Company Information for the year ended 31 October 2024
Directors
David Coutts Steven James William Coutts
Company Number
SC732881 (Scotland)
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Where Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
4,077 
5,071 
Current assets
Debtors
120,171 
129,002 
Cash at bank and in hand
3,404 
7,569 
123,575 
136,571 
Creditors: amounts falling due within one year
(14,824)
- 
Net current assets
108,751 
136,571 
Total assets less current liabilities
112,928 
141,742 
Creditors: amounts falling due after more than one year
(69,400)
- 
Net assets
43,528 
141,742 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
43,428 
141,642 
Shareholders' funds
43,528 
141,742 
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 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 1 April 2025 and were signed on its behalf by
David Coutts Director Company Registration No. SC732881
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Where Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Where Ltd is a private company, limited by shares, registered in Scotland, registration number SC732881.
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:
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2023
12,018 
367 
- 
12,385 
Additions
- 
153 
212 
365 
At 31 October 2024
12,018 
520 
212 
12,750 
Depreciation
At 1 November 2023
7,222 
92 
- 
7,314 
Charge for the year
1,199 
107 
53 
1,359 
At 31 October 2024
8,421 
199 
53 
8,673 
Net book value
At 31 October 2024
3,597 
321 
159 
4,077 
At 31 October 2023
4,796 
275 
- 
5,071 
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Where Ltd Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
11,734 
9,538 
Trade debtors
8,975 
- 
Accrued income and prepayments
3,407 
- 
Other debtors
- 
1,358 
24,116 
10,896 
Amounts falling due after more than one year
Accrued income and prepayments
96,055 
118,106 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
14,824 
- 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
69,400 
- 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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