West Sea Services Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: SC365734 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

West Sea Services Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs L J West

REGISTERED OFFICE:

9 St Catherine Street

Banff

Aberdeenshire

AB45 1HT

REGISTERED NUMBER:

SC365734 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

31,609

CREDITORS

Amounts falling due within one year

5

1,370

852

NET CURRENT LIABILITIES

(1,370

)

(852

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

30,239

30,757

PROVISIONS FOR LIABILITIES

124

NET ASSETS

30,115

30,633

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

30,105

30,533

SHAREHOLDERS' FUNDS

30,115

30,633

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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 her 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.

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

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

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

Mrs L J West - Director

1.	STATUTORY INFORMATION

West Sea Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

not provided

Computer equipment

-

not provided

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

COST

At 1 May 2024

30,956

2,663

1,318

34,937

Disposals

-

(1,318

)

(1,318

)

At 30 April 2025

30,956

2,663

-

33,619

DEPRECIATION

At 1 May 2024

-

2,010

1,318

3,328

Eliminated on disposal

-

(1,318

)

(1,318

)

At 30 April 2025

-

2,010

-

2,010

NET BOOK VALUE

At 30 April 2025

30,956

653

-

31,609

At 30 April 2024

30,956

653

-

31,609

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

194

293

Directors' current accounts

782

199

Accrued expenses

394

360

1,370

852

6.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L J West.