Wccu Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Wccu Limited for the year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wccu Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Wccu Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Wccu Limited and state those matters that we have agreed to state to the directors of Wccu Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wccu Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Wccu Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wccu Limited . You consider that Wccu Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Wccu Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

8 January 2026

Nuvo Scotland Limited

Office 2&3

Thainstone Business Centre

Thainstone

Inverurie

AB51 5TB

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Wccu Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: SC528746

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		560,752		560,752

			560,752		560,752
CURRENT ASSETS
Cash at bank and in hand		204		117

		204		117
Creditors: Amounts Falling Due Within One Year	5	(267,670 )		(231,050 )

NET CURRENT ASSETS (LIABILITIES)			(267,466 )		(230,933 )

TOTAL ASSETS LESS CURRENT LIABILITIES			293,286		329,819

Creditors: Amounts Falling Due After More Than One Year	6		(243,621 )		(278,621 )

NET ASSETS			49,665		51,198

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			49,565		51,098

SHAREHOLDERS' FUNDS			49,665		51,198

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Wccu Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Campbell

Director

8 January 2026

The notes on pages 4 to 5 form part of these financial statements.

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Wccu Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Wccu Limited is a private company, limited by shares, incorporated in Scotland, registered number SC528746 . The registered office is Whytes Coaches, Scotstown Road, Newmachar, AB21 7PP.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.3. Investments in subsidiaries

Investment in wholly owned subsidiaries are recognised at cost less any provision for impairment. Carrying values of investments in subsidiaries are reviewed at the end of each reporting period for any indication of impairment with any effect accounted for in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 May 2024	560,752

As at 30 April 2025	560,752

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	560,752

As at 1 May 2024	560,752

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Wccu Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

	2025
	£
Valuation in 2017	(255,035)
Valuation in 2018	(146,023)
Valuation in 2019	(152,344)
Valuation in 2020	(45,377)
Valuation in 2021	28,262
Valuation in 2024	471,269
Cost	660,000
	560,752

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,386	1,320
Directors' loan accounts	1,875	1,975
Amounts owed to group undertakings	228,409	191,755
Amounts owed to associates	36,000	36,000

	267,670	231,050

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to associates	243,621	278,621

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr David Campbell	(1,975 )	100	-	-	(1,875 )

The above loan is interest free and has no fixed repayment terms.

8. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company has made net term loan repayments to Steven Whyte, a shareholder of the company, of £35,000 (2024: £31,464). As at the year end a balance is due to Steven Whyte in respect of term loans of £279,621 (2024: £314,621).

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