1 January 2025 false No description of principal activity Taxfiler 2024.6 SC277836business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC2778362024-12-31 SC2778362025-01-012025-12-31 SC277836business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC277836business:FilletedAccounts2025-01-012025-12-31 SC2778362025-12-31 SC277836business:Director12025-01-012025-12-31 SC277836business:RegisteredOffice2025-01-012025-12-31 SC2778362024-12-31 SC277836core:WithinOneYear2025-12-31 SC277836core:WithinOneYear2024-12-31 SC277836core:AfterOneYear2025-12-31 SC277836core:AfterOneYear2024-12-31 SC277836core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC277836core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC277836core:RevaluationReservecore:PreviouslyStatedAmount2025-12-31 SC277836core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 SC277836core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC277836core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC277836core:PreviouslyStatedAmount2025-12-31 SC277836core:PreviouslyStatedAmount2024-12-31 SC277836business:SmallEntities2025-01-012025-12-31 SC277836countries:Scotland2025-01-012025-12-31 SC277836core:FurnitureFittings2025-01-012025-12-31 SC277836core:FurnitureFittings2024-12-31 SC277836core:FurnitureFittings2025-12-31 SC2778362024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC277836 (Scotland)
FWM DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 December 2025
FWM DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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FWM DEVELOPMENTS LIMITED Company Information for the year ended 31 December 2025
Director
Mrs Kaye Hoi Yan Wong
Company Number
SC277836 (Scotland)
Registered Office
28 FOREST ROAD ABERDEEN AB15 4BS
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
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FWM DEVELOPMENTS LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,630 
- 
Investment property
5
564,638 
564,638 
568,268 
564,638 
Current assets
Debtors
6
152,830 
148,830 
Cash at bank and in hand
2,055 
3,993 
154,885 
152,823 
Creditors: amounts falling due within one year
7
(78,847)
(35,962)
Net current assets
76,038 
116,861 
Total assets less current liabilities
644,306 
681,499 
Creditors: amounts falling due after more than one year
8
(450,056)
(452,626)
Provisions for liabilities
Deferred tax
(5,705)
(5,705)
Net assets
188,545 
223,168 
Capital and reserves
Called up share capital
10 
10 
Revaluation reserve
22,821 
22,821 
Profit and loss account
165,714 
200,337 
Shareholders' funds
188,545 
223,168 
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 8 January 2026 and were signed on its behalf by
Mrs Kaye Hoi Yan Wong Director Company Registration No. SC277836
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FWM DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
FWM DEVELOPMENTS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC277836. The registered office is 28 FOREST ROAD, ABERDEEN, AB15 4BS.
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:
Fixtures & fittings
25% on RBM
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2025
- 
Additions
4,356 
At 31 December 2025
4,356 
Depreciation
Charge for the year
726 
At 31 December 2025
726 
Net book value
At 31 December 2025
3,630 
5
Investment property
2025 
£ 
Fair value at 1 January 2025
564,638 
At 31 December 2025
564,638 
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FWM DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
84,674 
80,674 
Other debtors
68,156 
68,156 
152,830 
148,830 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,899 
4,899 
Taxes and social security
14,243 
14,243 
Loans from directors
57,305 
15,020 
Accruals
1,200 
600 
Deferred income
1,200 
1,200 
78,847 
35,962 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
450,056 
452,626 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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