IRIS Accounts Production v25.3.0.601 SC235907 Board of Directors Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC235907 2024-03-31 SC235907 2025-03-31 SC235907 2024-04-01 2025-03-31 SC235907 2023-03-31 SC235907 2023-04-01 2024-03-31 SC235907 2024-03-31 SC235907 ns15:Scotland 2024-04-01 2025-03-31 SC235907 ns14:PoundSterling 2024-04-01 2025-03-31 SC235907 ns10:Director1 2024-04-01 2025-03-31 SC235907 ns10:Director2 2024-04-01 2025-03-31 SC235907 ns10:Director3 2024-04-01 2025-03-31 SC235907 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC235907 ns10:SmallEntities 2024-04-01 2025-03-31 SC235907 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC235907 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC235907 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC235907 ns10:FullAccounts 2024-04-01 2025-03-31 SC235907 1 2024-04-01 2025-03-31 SC235907 ns10:CompanySecretary1 2024-04-01 2025-03-31 SC235907 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC235907 ns5:CurrentFinancialInstruments 2025-03-31 SC235907 ns5:CurrentFinancialInstruments 2024-03-31 SC235907 ns5:Non-currentFinancialInstruments 2025-03-31 SC235907 ns5:Non-currentFinancialInstruments 2024-03-31 SC235907 ns5:ShareCapital 2025-03-31 SC235907 ns5:ShareCapital 2024-03-31 SC235907 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC235907 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC235907 ns5:NetGoodwill 2024-04-01 2025-03-31 SC235907 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC235907 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 SC235907 ns5:PlantMachinery 2024-04-01 2025-03-31 SC235907 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC235907 ns5:MotorVehicles 2024-04-01 2025-03-31 SC235907 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC235907 ns5:NetGoodwill 2024-03-31 SC235907 ns5:NetGoodwill 2025-03-31 SC235907 ns5:NetGoodwill 2024-03-31 SC235907 ns5:LandBuildings 2024-03-31 SC235907 ns5:LeaseholdImprovements 2024-03-31 SC235907 ns5:PlantMachinery 2024-03-31 SC235907 ns5:LandBuildings 2024-04-01 2025-03-31 SC235907 ns5:LandBuildings 2025-03-31 SC235907 ns5:LeaseholdImprovements 2025-03-31 SC235907 ns5:PlantMachinery 2025-03-31 SC235907 ns5:LandBuildings 2024-03-31 SC235907 ns5:LeaseholdImprovements 2024-03-31 SC235907 ns5:PlantMachinery 2024-03-31 SC235907 ns5:FurnitureFittings 2024-03-31 SC235907 ns5:MotorVehicles 2024-03-31 SC235907 ns5:ComputerEquipment 2024-03-31 SC235907 ns5:FurnitureFittings 2025-03-31 SC235907 ns5:MotorVehicles 2025-03-31 SC235907 ns5:ComputerEquipment 2025-03-31 SC235907 ns5:FurnitureFittings 2024-03-31 SC235907 ns5:MotorVehicles 2024-03-31 SC235907 ns5:ComputerEquipment 2024-03-31 SC235907 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC235907 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: SC235907 (Scotland)

CCW WORLD LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

CCW WORLD LIMITED

COMPANY INFORMATION

for the Year Ended 31 March 2025

| DIRECTORS: | D Maclean

| D J Morrison

| D K Morrison

| SECRETARY: |

| REGISTERED OFFICE: | 26 Lewis Street

| Stornoway

| Isle of Lewis

| HS1 2JF

| REGISTERED NUMBER: | SC235907 (Scotland)

| ACCOUNTANTS: | Mann Judd Gordon Ltd

| Chartered Accountants

| 26 Lewis Street

| Stornoway

| Isle of Lewis

| HS1 2JF

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

BALANCE SHEET

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 360,683 |  | 388,232 |  |

360,683 |  | 388,232 |  |

CURRENT ASSETS

Stocks | 6 | 130,441 |  | 143,071 |  |

Debtors | 7 | 55,952 |  | 50,342 |  |

Cash at bank | 154,245 |  | 220,686 |  |

340,638 |  | 414,099 |  |

CREDITORS

Amounts falling due within one year | 8 | 250,984 |  | 339,292 |  |

NET CURRENT ASSETS | 89,654 |  | 74,807 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 450,337 |  | 463,039 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (5,536 | ) | (13,156 | ) |

PROVISIONS FOR LIABILITIES | (13,561 | ) | (12,709 | ) |

NET ASSETS | 431,240 |  | 437,174 |  |

CAPITAL AND RESERVES

Called up share capital | 1,500 |  | 1,500 |  |

Retained earnings | 429,740 |  | 435,674 |  |

SHAREHOLDERS' FUNDS | 431,240 |  | 437,174 |  |

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.

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

BALANCE SHEET - continued

31 March 2025

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 26 August 2025 and were signed on its behalf by:

D J Morrison - Director | D Maclean - Director

D K Morrison - Director

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| CCW World 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 (£).

| The accounts are rounded to the nearest £1.

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

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Improvements to property | - | 20% depreciation on cost

| Plant and machinery | - | 25% depreciation on reducing balance

| Fixtures and fittings | - | 25% depreciation on reducing balance

| Motor vehicles | - | 25% depreciation on reducing balance

| Computer equipment | - | 25% depreciation on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 270,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 270,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 320,000 |  | 69,948 |  | 1,788 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 55,959 |  | 1,415 |  |

| Charge for year | - |  | 13,989 |  | 93 |  |

| At 31 March 2025 | - |  | 69,948 |  | 1,508 |  |

| NET BOOK VALUE

| At 31 March 2025 | 320,000 |  | - |  | 280 |  |

| At 31 March 2024 | 320,000 |  | 13,989 |  | 373 |  |

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 10,695 |  | 94,708 |  | 2,228 |  | 499,367 |  |

| DEPRECIATION

| At 1 April 2024 | 10,099 |  | 41,434 |  | 2,228 |  | 111,135 |  |

| Charge for year | 149 |  | 13,318 |  | - |  | 27,549 |  |

| At 31 March 2025 | 10,248 |  | 54,752 |  | 2,228 |  | 138,684 |  |

| NET BOOK VALUE

| At 31 March 2025 | 447 |  | 39,956 |  | - |  | 360,683 |  |

| At 31 March 2024 | 596 |  | 53,274 |  | - |  | 388,232 |  |

6. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Stocks | 130,441 |  | 143,071 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 55,952 |  | 50,342 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 7,620 |  | 6,870 |  |

| Trade creditors | 55,189 |  | 46,389 |  |

| Taxation and social security | 58,499 |  | 55,784 |  |

| Other creditors | 129,676 |  | 230,249 |  |

250,984 |  | 339,292 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 5,536 |  | 13,156 |  |

CCW WORLD LIMITED (REGISTERED NUMBER: SC235907)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

10. | RELATED PARTY DISCLOSURES

| There are no director's loans at the year end (2024 : £22,315).

11. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors.