Company Accounts and Tax Online SC354245 Board of Directors 1.4.24 31.3.25 31.3.25 No description of principal activity false iso4217:GBP xbrli:pure SC354245 2023-04-01 2024-03-31 SC354245 2025-03-31 SC354245 2024-04-01 2025-03-31 SC354245 2024-03-31 SC354245 countries:Scotland 2024-04-01 2025-03-31 SC354245 curr:PoundSterling 2024-04-01 2025-03-31 SC354245 uk-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC354245 uk-bus:FRS102 2024-04-01 2025-03-31 SC354245 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC354245 uk-bus:FullAccounts 2024-04-01 2025-03-31 SC354245 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 SC354245 uk-bus:Director1 2024-04-01 2025-03-31 SC354245 uk-bus:Director1 2024-04-01 SC354245 uk-bus:Director1 2025-03-31 SC354245 core:AfterOneYear 2025-03-31 SC354245 core:AfterOneYear 2024-03-31 SC354245 core:WithinOneYear 2025-03-31 SC354245 core:WithinOneYear 2024-03-31 SC354245 core:WithinOneYear 2024-04-01 2025-03-31 SC354245 core:AfterOneYear 2025-03-31 SC354245 core:AfterOneYear 2024-03-31 SC354245 core:AfterOneYear 2024-04-01 2025-03-31 SC354245 core:ShareCapital 2025-03-31 SC354245 core:ShareCapital 2024-03-31 SC354245 core:RevaluationReserve 2025-03-31 SC354245 core:RevaluationReserve 2024-03-31 SC354245 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC354245 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC354245 1 2024-04-01 2025-03-31 SC354245 core:LandBuildings 2024-04-01 2025-03-31 SC354245 core:LandBuildings 2025-03-31 SC354245 core:LandBuildings 2023-04-01 2024-03-31 SC354245 core:LandBuildings 2024-03-31 SC354245 core:PlantMachinery 2024-04-01 2025-03-31 SC354245 core:PlantMachinery 2025-03-31 SC354245 core:PlantMachinery 2023-04-01 2024-03-31 SC354245 core:PlantMachinery 2024-03-31 SC354245 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 SC354245 core:FurnitureFittingsToolsEquipment 2025-03-31 SC354245 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 SC354245 core:FurnitureFittingsToolsEquipment 2024-03-31 SC354245 core:OfficeEquipment 2024-04-01 2025-03-31 SC354245 core:OfficeEquipment 2025-03-31 SC354245 core:OfficeEquipment 2023-04-01 2024-03-31 SC354245 core:OfficeEquipment 2024-03-31 SC354245 core:Vehicles 2024-04-01 2025-03-31 SC354245 core:Vehicles 2025-03-31 SC354245 core:Vehicles 2023-04-01 2024-03-31 SC354245 core:Vehicles 2024-03-31 SC354245 core:NetGoodwill 2024-04-01 2025-03-31 SC354245 core:NetGoodwill 2025-03-31 SC354245 core:NetGoodwill 2023-04-01 2024-03-31 SC354245 core:NetGoodwill 2024-03-31 SC354245 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC354245 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC354245 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 SC354245 core:IntangibleAssetsOtherThanGoodwill 2024-03-31

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Company Registration Number:
SC354245 (Scotland)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Company Information

for the Period Ended 31 March 2025

Registered office: |  | Belmont House 57 Belmont Road Cambuslang South Lanarkshire G72 8PG
Company Registration Number: |  | SC354245 (Scotland)

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Balance sheet

As at 31 March 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Total fixed assets: |  | - | -
Current assets
Debtors: | 4 | 0 | 1,967
Cash at bank and in hand: |  | 9,731 | 10,171
Total current assets: |  | 9,731 | 12,138
Creditors: amounts falling due within one year: | 5 | ( 58 ) | ( 2,713 )
Net current assets (liabilities): |  | 9,673 | 9,425
Total assets less current liabilities: |  | 9,673 | 9,425
Total net assets (liabilities): |  | 9,673 | 9,425

The notes form part of these financial statements

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Balance sheet continued

As at 31 March 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Reserves
Income and expenditure account |  | 9,673 | 9,425
Members funds |  | 9,673 | 9,425

For the year ending 31 March 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 6 October 2025
And Signed On Behalf Of The Board By:

Name: Stuart Borland
Status: Director

The notes form part of these financial statements

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

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

  Other accounting policies

  Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 3. Off balance sheet disclosure

  No

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 0 | 859
Prepayments and accrued income | 0 | 333
Other debtors | 0 | 775
Total | 0 | 1,967

# WHITCOMM CO-OPERATIVE LIMITED

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 0 | 1,930
Taxation and social security | 58 | 783
Total | 58 | 2,713