1 July 2024 false No description of principal activity Taxfiler 2024.6 SC426765business:PrivateLimitedCompanyLtd2024-07-012025-06-30 SC4267652024-06-30 SC4267652024-07-012025-06-30 SC426765business:AuditExemptWithAccountantsReport2024-07-012025-06-30 SC426765business:FilletedAccounts2024-07-012025-06-30 SC4267652025-06-30 SC426765business:Director12024-07-012025-06-30 SC426765business:Director22024-07-012025-06-30 SC426765business:RegisteredOffice2024-07-012025-06-30 SC4267652024-06-30 SC426765core:WithinOneYear2025-06-30 SC426765core:WithinOneYear2024-06-30 SC426765core:AfterOneYear2025-06-30 SC426765core:AfterOneYear2024-06-30 SC426765core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 SC426765core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC426765core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 SC426765core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC426765core:PreviouslyStatedAmount2025-06-30 SC426765core:PreviouslyStatedAmount2024-06-30 SC426765business:SmallEntities2024-07-012025-06-30 SC426765countries:Scotland2024-07-012025-06-30 SC426765core:LandBuildings2024-07-012025-06-30 SC426765core:PlantMachinery2024-07-012025-06-30 SC426765core:MotorVehicles2024-07-012025-06-30 SC426765core:LandBuildings2024-06-30 SC426765core:PlantMachinery2024-06-30 SC426765core:MotorVehicles2024-06-30 SC426765core:LandBuildings2025-06-30 SC426765core:PlantMachinery2025-06-30 SC426765core:MotorVehicles2025-06-30 SC4267652023-07-012024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC426765 (Scotland)
West Coast Marine Services (uk) Ltd Unaudited accounts for the year ended 30 June 2025
West Coast Marine Services (uk) Ltd Unaudited accounts Contents
Page
- 2 -
West Coast Marine Services (uk) Ltd Company Information for the year ended 30 June 2025
Directors
Hugh Ballie Neil Anderson
Company Number
SC426765 (Scotland)
Registered Office
Troon Yacht Haven Ltd Harbour Road Troon Ayrshire KA10 6DJ Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
- 3 -
West Coast Marine Services (uk) Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
171,503 
121,113 
Current assets
Inventories
100,500 
329,036 
Debtors
23,755 
18,279 
Cash at bank and in hand
418,573 
160,492 
542,828 
507,807 
Creditors: amounts falling due within one year
(119,434)
(90,718)
Net current assets
423,394 
417,089 
Total assets less current liabilities
594,897 
538,202 
Creditors: amounts falling due after more than one year
(26,177)
- 
Net assets
568,720 
538,202 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
568,620 
538,102 
Shareholders' funds
568,720 
538,202 
For the year ending 30 June 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 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 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 of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by
Neil Anderson Director Company Registration No. SC426765
- 4 -
West Coast Marine Services (uk) Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
West Coast Marine Services (uk) Ltd is a private company, limited by shares, registered in Scotland, registration number SC426765. The registered office is Troon Yacht Haven Ltd, Harbour Road, Troon, Ayrshire, KA10 6DJ, 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.
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:
Land & buildings
Nil
Plant & machinery
20% Reducing Balance excluding Boats
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2024
70,000 
59,454 
33,270 
162,724 
Additions
- 
- 
65,516 
65,516 
Disposals
- 
- 
(250)
(250)
At 30 June 2025
70,000 
59,454 
98,536 
227,990 
Depreciation
At 1 July 2024
- 
13,433 
28,178 
41,611 
Charge for the year
- 
804 
14,072 
14,876 
At 30 June 2025
- 
14,237 
42,250 
56,487 
Net book value
At 30 June 2025
70,000 
45,217 
56,286 
171,503 
At 30 June 2024
70,000 
46,021 
5,092 
121,113 
- 5 -
West Coast Marine Services (uk) Ltd Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
23,755 
18,279 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
35,424 
2,011 
Obligations under finance leases and hire purchase contracts
9,817 
- 
Trade creditors
4,135 
19,363 
Taxes and social security
65,592 
68,663 
Loans from directors
4,466 
681 
119,434 
90,718 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
26,177 
- 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 6 -