1 January 2024 false No description of principal activity Taxfiler 2024.6 SC742320business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC7423202023-12-31 SC7423202024-01-012024-12-31 SC742320business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC742320business:FilletedAccounts2024-01-012024-12-31 SC7423202024-12-31 SC742320business:Director12024-01-012024-12-31 SC742320business:RegisteredOffice2024-01-012024-12-31 SC7423202023-12-31 SC742320core:WithinOneYear2024-12-31 SC742320core:WithinOneYear2023-12-31 SC742320core:AfterOneYear2024-12-31 SC742320core:AfterOneYear2023-12-31 SC742320core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC742320core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC742320core:CapitalContributionReservecore:PreviouslyStatedAmount2024-12-31 SC742320core:CapitalContributionReservecore:PreviouslyStatedAmount2023-12-31 SC742320core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC742320core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC742320core:PreviouslyStatedAmount2024-12-31 SC742320core:PreviouslyStatedAmount2023-12-31 SC742320business:SmallEntities2024-01-012024-12-31 SC742320countries:Scotland2024-01-012024-12-31 SC742320core:PlantMachinery2024-01-012024-12-31 SC742320core:PlantMachinery2023-12-31 SC742320core:PlantMachinery2024-12-31 SC742320core:AfterOneYear2024-01-012024-12-31 SC742320business:Director112024-01-012024-12-31 SC742320business:Director112023-12-31 SC742320business:Director112024-12-31 SC742320business:Director122024-01-012024-12-31 SC742320business:Director122023-12-31 SC742320business:Director122024-12-31 SC7423202022-08-242023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC742320 (Scotland)
WINNOCKLANDS LTD Unaudited accounts for the year ended 31 December 2024
WINNOCKLANDS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
WINNOCKLANDS LTD Company Information for the year ended 31 December 2024
Director
DARE, Francesca
Company Number
SC742320 (Scotland)
Registered Office
WINNOCKLANDS HOUSE 78 HIGH STREET NEWMILNS KA16 9DZ SCOTLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
- 3 -
WINNOCKLANDS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
570 
760 
Investment property
5
168,230 
168,230 
168,800 
168,990 
Current assets
Cash at bank and in hand
4,542 
3,035 
Creditors: amounts falling due within one year
6
(38,680)
49,772 
Net current (liabilities)/assets
(34,138)
52,807 
Total assets less current liabilities
134,662 
221,797 
Creditors: amounts falling due after more than one year
7
(460,517)
(348,208)
Net liabilities
(325,855)
(126,411)
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
25,000 
25,000 
Profit and loss account
(350,955)
(151,511)
Shareholders' funds
(325,855)
(126,411)
For the year ending 31 December 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 29 September 2025 and were signed on its behalf by
DARE, Francesca Director Company Registration No. SC742320
- 4 -
WINNOCKLANDS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
WINNOCKLANDS LTD is a private company, limited by shares, registered in Scotland, registration number SC742320. The registered office is WINNOCKLANDS HOUSE, 78 HIGH STREET, NEWMILNS, KA16 9DZ, 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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
20% Straight Line
- 5 -
WINNOCKLANDS LTD Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
950 
At 31 December 2024
950 
Depreciation
At 1 January 2024
190 
Charge for the year
190 
At 31 December 2024
380 
Net book value
At 31 December 2024
570 
At 31 December 2023
760 
5
Investment property
2024 
£ 
Fair value at 1 January 2024
168,230 
At 31 December 2024
168,230 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
(6,053)
(7,232)
Loans from directors
44,733 
(42,779)
Accruals
- 
239 
38,680 
(49,772)
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
460,517 
348,208 
Creditor 1: £405,410.90 Creditor 2: £25,000 Creditor 3: £30,000 Creditor 4: £105.52
- 6 -
WINNOCKLANDS LTD Notes to the Accounts for the year ended 31 December 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
DARE, Francesca
Director loan A
75,939 
- 
75,939 
- 
Director loan B
(33,160)
- 
11,573 
(44,733)
42,779 
- 
87,512 
(44,733)
At the company’s year end on 31 December 2024, the balance owed to the director was £44,733.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -