IRIS Accounts Production v25.4.0.155 SC199665 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false false 4259 9259 8046 5000 12305 4259 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC199665 2024-07-31 SC199665 2025-07-31 SC199665 2024-08-01 2025-07-31 SC199665 2023-07-31 SC199665 2023-08-01 2024-07-31 SC199665 2024-07-31 SC199665 ns15:Scotland 2024-08-01 2025-07-31 SC199665 ns14:PoundSterling 2024-08-01 2025-07-31 SC199665 ns10:Director1 2024-08-01 2025-07-31 SC199665 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC199665 ns10:Micro-entities 2024-08-01 2025-07-31 SC199665 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC199665 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC199665 ns10:FullAccounts 2024-08-01 2025-07-31 SC199665 1 2024-08-01 2025-07-31 SC199665 42 ns10:Director2 2024-07-31 SC199665 42 ns10:Director2 2023-07-31 SC199665 42 ns10:Director2 2024-08-01 2025-07-31 SC199665 42 ns10:Director2 2023-08-01 2024-07-31 SC199665 42 ns10:Director2 2025-07-31 SC199665 42 ns10:Director2 2024-07-31 SC199665 ns10:Director2 2024-08-01 2025-07-31 SC199665 ns10:CompanySecretary1 2024-08-01 2025-07-31 SC199665 ns10:RegisteredOffice 2024-08-01 2025-07-31 SC199665 ns5:CurrentFinancialInstruments 2025-07-31 SC199665 ns5:CurrentFinancialInstruments 2024-07-31 SC199665 ns10:Director1 1 2024-07-31 SC199665 ns10:Director1 1 2023-07-31 SC199665 ns10:Director1 1 2024-08-01 2025-07-31 SC199665 ns10:Director1 1 2023-08-01 2024-07-31 SC199665 ns10:Director1 1 2025-07-31 SC199665 ns10:Director1 1 2024-07-31

REGISTERED NUMBER: SC199665 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| CHARLES A WEST AND SONS LIMITED |

CHARLES A WEST AND SONS LIMITED (BY SHARES) (REGISTERED NUMBER: SC199665)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

CHARLES A WEST AND SONS LIMITED (BY SHARES)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Mr C West

| Mr C I A West

| SECRETARY: | A C West

| REGISTERED OFFICE: | 64 Charlotte Street

| Fraserburgh

| Aberdeenshire

| AB43 9JE

| REGISTERED NUMBER: | SC199665 (Scotland)

| ACCOUNTANTS: | Bain Henry Reid

| Chartered Accountants

| 28 Broad Street

| Peterhead

| Aberdeenshire

| AB42 1BY

| BANKERS: | The Royal Bank of Scotland Plc

| 62 Broad Street

| Fraserburgh

| Aberdeenshire

| AB43 9AS

CHARLES A WEST AND SONS LIMITED (BY SHARES) (REGISTERED NUMBER: SC199665)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

£ | £ | £ | £ |

FIXED ASSETS | 56,550 |  | 59,768 |  |

CURRENT ASSETS | 299,983 |  | 272,254 |  |

CREDITORS

Amounts falling due within one year | (51,091 | ) | (32,856 | ) |

NET CURRENT ASSETS | 248,892 |  | 239,398 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 305,442 |  | 299,166 |  |

CAPITAL AND RESERVES | 305,442 |  | 299,166 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 17 (2024 - 15 ) .

2. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| Mr C West and Mr C I A West

| Balance outstanding at start of year | 4,259 |  | 9,259 |  |

| Amounts advanced | 8,046 |  | - |  |

| Amounts repaid | - |  | (5,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,305 |  | 4,259 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

CHARLES A WEST AND SONS LIMITED (BY SHARES) (REGISTERED NUMBER: SC199665)

BALANCE SHEET - continued

31 JULY 2025

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

Mr C West - Director