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Registration number: SC781549

West Serviced Accommodation Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

West Serviced Accommodation Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 10

West Serviced Accommodation Limited

Company Information

Directors | Mr Gavin Simon MacKinnon Mr Alistair Smith

Registered office | 1 Aldersyde Taynuilt Argyll PA35 1AG

Accountants | Jack MacDonald & Co Cuan Aille 1 Aldersyde Taynuilt Argyll PA35 1AG

West Serviced Accommodation Limited

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Stephen John Ham (resigned 25 November 2024)

Mr Gavin Simon MacKinnon

Mr Alistair Smith

Principal activity

The principal activity of the company is provision of serviced accommodation

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 14 March 2026 and signed on its behalf by:

......................................... Mr Gavin Simon MacKinnon Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
West Serviced Accommodation Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of West Serviced Accommodation Limited for the year ended 30 September 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of West Serviced Accommodation 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 West Serviced Accommodation Limited and state those matters that we have agreed to state to the Board of Directors of West Serviced Accommodation Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Serviced Accommodation Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that West Serviced Accommodation 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 of West Serviced Accommodation Limited. You consider that West Serviced Accommodation 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 West Serviced Accommodation 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 statutory accounts.

......................................
Jack MacDonald & Co
Cuan Aille
1 Aldersyde
Taynuilt
Argyll
PA35 1AG

14 March 2026

West Serviced Accommodation Limited

Profit and Loss Account for the Year Ended 30 September 2025

| Note | 2025 £ | 2024 £
Turnover |  | 52,160 | 36,942
Cost of sales |  | (39,510) | (37,646)
Gross profit/(loss) |  | 12,650 | (704)
Administrative expenses |  | (8,587) | (7,904)
Operating profit/(loss) |  | 4,063 | (8,608)
Profit/(loss) before tax |  | 4,063 | (8,608)
Profit/(loss) for the financial year |  | 4,063 | (8,608)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

West Serviced Accommodation Limited

Statement of Comprehensive Income for the Year Ended 30 September 2025

| 2025 £ | 2024 £
Profit/(loss) for the year | 4,063 | (8,608)
Total comprehensive income for the year | 4,063 | (8,608)

West Serviced Accommodation Limited

(Registration number: SC781549)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | - | 3,800
Cash at bank and in hand |  | 18,739 | 8,392
|  | 18,739 | 12,192
Creditors: Amounts falling due within one year | 4 | (23,184) | (20,700)
Net liabilities |  | (4,445) | (8,508)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (4,545) | (8,608)
Shareholders' deficit |  | (4,445) | (8,508)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 14 March 2026 and signed on its behalf by:

......................................... Mr Gavin Simon MacKinnon Director

West Serviced Accommodation Limited

Statement of Changes in Equity for the Year Ended 30 September 2025

| Share capital £ | Retained earnings £ | Total £
At 1 October 2024 | 100 | (8,608) | (8,508)
Profit for the year | - | 4,063 | 4,063
At 30 September 2025 | 100 | (4,545) | (4,445)

| Share capital £ | Retained earnings £ | Total £
Loss for the year | - | (8,608) | (8,608)
New share capital subscribed | 100 | - | 100
At 30 September 2024 | 100 | (8,608) | (8,508)

West Serviced Accommodation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

West Serviced Accommodation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

3 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 2,800
Other debtors | - | 1,000
| - | 3,800

West Serviced Accommodation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 900 | 900
Other creditors | 22,284 | 19,800
| 23,184 | 20,700

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100