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WBI LIMITED

Registered Number
SC620679
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

WBI LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director | Lisa White

Registered Address | Clarence House
| Hood Street
| Greenock
| PA15 1YQ

Registered Number | SC620679 (Scotland)

WBI LIMITED
Balance Sheet as at
31 March 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 286,698 |  |  |  | 334,495
|  |  |  | 286,698 |  |  |  | 334,495
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 149,369 |  |  |  | 37,107 |  |
Cash at bank and on hand |  | 9,350 |  |  |  | 1,223 |  |
|  | 158,719 |  |  |  | 38,330 |  |
Creditors amounts falling due within one year | 5 | (601,357) |  |  |  | (492,947) |  |
Net current assets (liabilities) |  |  |  | (442,638) |  |  |  | (454,617)
Total assets less current liabilities |  |  |  | (155,940) |  |  |  | (120,122)
Creditors amounts falling due after one year | 6 |  |  | (12,652) |  |  |  | (33,246)
Net assets |  |  |  | (168,592) |  |  |  | (153,368)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (168,593) |  |  |  | (153,369)
Shareholders' funds |  |  |  | (168,592) |  |  |  | (153,368)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 November 2025, and are signed on its behalf by:
Lisa White Director Registered Company No. SC620679

WBI LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from property letting.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 20 |  | -
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 3

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 23 | 388,156 |  | 48,472 |  | 16,091 |  | 452,719
| Additions | - |  | - |  | 2,001 |  | 2,001
| At 31 March 24 | 388,156 |  | 48,472 |  | 18,092 |  | 454,720
| Depreciation and impairment
| At 01 April 23 | 88,590 |  | 20,808 |  | 8,826 |  | 118,224
| Charge for year | 42,409 |  | 5,533 |  | 1,856 |  | 49,798
| At 31 March 24 | 130,999 |  | 26,341 |  | 10,682 |  | 168,022
| Net book value
| At 31 March 24 | 257,157 |  | 22,131 |  | 7,410 |  | 286,698
| At 31 March 23 | 299,566 |  | 27,664 |  | 7,265 |  | 334,495

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 141,322 |  | 37,107
| Prepayments and accrued income | 8,047 |  | -
| Total | 149,369 |  | 37,107

| The other debtors are interest free and repayable on demand

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 145,164 |  | 31,809
| Bank borrowings and overdrafts | 10,648 |  | -
| Amounts owed to related parties | 327,440 |  | 453,097
| Taxation and social security | 13,037 |  | 6,931
| Other creditors | 99,811 |  | 460
| Accrued liabilities and deferred income | 5,257 |  | 650
| Total | 601,357 |  | 492,947

| The related company loans and other creditors are interest free and repayable on demand.

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 12,652 |  | 33,246
| Total | 12,652 |  | 33,246

7. | Related party transactions
--- | ---
| Other creditors includes £12,137 (2023: £0) due to the director.