Westside (Scotland) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC557626

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		54,026		69,781

			54,026		69,781
CURRENT ASSETS
Stocks	5	47,772		45,279
Debtors	6	64,928		37,367
Cash at bank and in hand		337,289		42,456

		449,989		125,102
Creditors: Amounts Falling Due Within One Year	7	(315,666 )		(100,824 )

NET CURRENT ASSETS (LIABILITIES)			134,323		24,278

TOTAL ASSETS LESS CURRENT LIABILITIES			188,349		94,059

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,265 )		(13,258 )

NET ASSETS			178,084		80,801

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			177,784		80,501

SHAREHOLDERS' FUNDS			178,084		80,801

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Westside (Scotland) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Greenan Director	Mr Nicholas McNally Director
15/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Westside (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC557626 . The registered office is 1a Heugh Road Industrial Estate, North Berwick, East Lothian, EH39 5PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10%/25% straight line
Motor Vehicles	25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

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Westside (Scotland) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	87,729	46,756	134,485
Additions	-	729	729
Disposals	-	(26,745 )	(26,745 )

As at 31 March 2025	87,729	20,740	108,469

Depreciation
As at 1 April 2024	40,328	24,376	64,704
Provided during the period	8,513	5,185	13,698
Disposals	-	(23,959 )	(23,959 )

As at 31 March 2025	48,841	5,602	54,443

Net Book Value
As at 31 March 2025	38,888	15,138	54,026

As at 1 April 2024	47,401	22,380	69,781

5. Stocks

	2025	2024
	£	£
Stock	47,772	45,279

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	60,918	8,444
Other debtors	4,010	28,923

	64,928	37,367

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29,552	24,470
Other creditors	202,536	72,545
Taxation and social security	83,578	3,809

	315,666	100,824

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

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Westside (Scotland) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

10. Ultimate Controlling Party

Neither shareholder has ultimate control of the company.