2024-05-01 SC266453 2025-04-30 SC266453 2024-05-01 2025-04-30 SC266453 2024-04-30 SC266453 2023-05-01 2024-04-30 SC266453 uk-core:WithinOneYear 2024-04-30 SC266453 uk-core:WithinOneYear 2025-04-30 SC266453 uk-core:ShareCapital 2025-04-30 SC266453 uk-core:ShareCapital 2024-04-30 SC266453 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC266453 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC266453 uk-bus:Director1 2024-05-01 2025-04-30 SC266453 uk-core:PlantMachinery 2024-05-01 2025-04-30 SC266453 uk-core:MotorVehicles 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure SC266453 uk-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC266453 uk-bus:FRS102 2024-05-01 2025-04-30 SC266453 uk-bus:FilletedAccounts 2024-05-01 2025-04-30 SC266453 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30

Westend Cladding & Joinery Ltd

Registered Number:SC 266453

For the year ended 30 April 2025
Scotland
Unaudited Financial Statements

2
For the year ended 30 April 2025
Westend Cladding & Joinery Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC266453

As at 30 April 2025

Westend Cladding & Joinery Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

2
430,978
430,978

Investment property

430,978
430,978

Current assets

Trade and other receivables

25,478
25,510
3
6,708

Cash and cash equivalents

4,720
30,230
32,186

Trade and other payables: amounts falling due within one year

(51,130)
(32,905)
4
(18,944)
(2,675)
Net current liabilities

Total assets less current liabilities

428,303
412,034
428,303
Net assets
412,034

Capital and reserves

Called up share capital

4
4

Retained earnings

428,299
412,030
428,303
412,034
Shareholders' funds

For the year ended 30 April 2025 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Pamela Tennant Director

These financial statements were approved and authorised for issue by the Board on 17 December 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 April 2025
Westend Cladding & Joinery Ltd
Notes to the Financial Statements
Statutory Information

Westend Cladding & Joinery Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC 266453.

Registered address:

17 Ash Street
Dundee
DD1 5AR

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition

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

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant & machinery

10% Reducing balance

25% Reducing balance

Motor vehicles
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Inventories
Inventories are value 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 straightline basis over the period of the lease.

2. Investment property

Total

£

Fair value

At 01 May 2024

430,978

At 30 April 2025

430,978

Net book value

At 30 April 2025

430,978

At 30 April 2024

430,978

The Investment property comprises of three residential letting properties. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director with reference to market evidence of transaction prices for similar properties.

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5
For the year ended 30 April 2025
Westend Cladding & Joinery Ltd
Notes to the Financial Statements Continued

3. Trade and other receivables

2024
2025

£

£

Other debtors

25,510
25,478

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

3,816
1,420

Other creditors

29,089
49,710
32,905
51,130

5. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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