iso4217:GBP xbrli:pure xbrli:shares iso4217:GBP xbrli:shares SC643997 2025-10-31 SC643997 2024-10-31 SC643997 2024-11-01 2025-10-31 SC643997 2023-11-01 2024-10-31 SC643997 bus:Director1 2024-11-01 2025-10-31 SC643997 bus:SmallEntities 2024-11-01 2025-10-31 SC643997 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC643997 bus:FilletedAccounts 2024-11-01 2025-10-31 SC643997 bus:Director1 2024-11-01 2025-10-31 SC643997 2024-11-01 2025-10-31 SC643997 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31
CWP ERSKINE LIMITED
Registration Number SC643997 (Scotland)
Filleted Financial Statements
for the year ended 31 October 2025
CWP ERSKINE LIMITED
Filleted Financial Statements for the year ended 31 October 2025
BALANCE SHEET
Notes
2025 £
2024 £
Current assets
Stocks
258,709
215,161
Debtors
2
5,431
8,853
Cash at bank and in hand
1,339
9,895
265,479
233,909
Current liabilities
Creditors: amounts falling due within one year
3
301,294
258,382
Net current liabilities
(35,815)
(24,473)
Total assets less current liabilities
35,815
24,473
Non-current liabilities
Creditors: amounts falling due after more than one year
4
-
(6,667)
Net liabilities
35,815
31,140
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
(35,915)
(31,240)
Shareholder's deficit
(35,815)
(31,140)
For the year ended 31 October 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit of its accounts for the year ended 31 October 2025 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.
The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2026.
Signed by on behalf of the Board of Directors
_______________________
Mr B C Weir
CWP ERSKINE LIMITED
Filleted Financial Statements for the year ended 31 October 2025
BALANCE SHEET
Notes
2025 £
2024 £
The notes on pages 2 to 3 form part of these financial statements.
CWP ERSKINE LIMITED
Filleted Financial Statements for the year ended 31 October 2025
NOTES TO THE FINANCIAL STATEMENTS
1.
Summary of significant accounting policies
1.1
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Torsonce Mains, Stow, Galashiels, Selkirkshire, TDI 2SN, Scotland.
1.2
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
Torsonce Mains
Stow
Galashiels
Selkirkshire
TD1 2SN
1.3
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
1.4
Going concern
The financial statements have been prepared on a going concern basis. The director has assessed the Company's ability to continue as a going concern and has reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The director notes that the company had net liabilities as at 31 October 2025 of £35,815 (2024: £31,140).
The Director continues to provide financial support to the company and is not aware of any circumstances which would lead to the financial support and the loan (see note 6) provided being recalled during the 12 months post signing of these financial statements. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
1.5
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
CWP ERSKINE LIMITED
Filleted Financial Statements for the year ended 31 October 2025
NOTES TO THE FINANCIAL STATEMENTS
1.6
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial assets, which include trade and other debtors and cash, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Basic financial liabilities, which include trade and other creditors, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
At each reporting date the company assesses whether there is objective evidence that any financial asset has been impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due. The amount of the provision is recognised immediately in profit or loss.
2.
Debtors
2025 £
2024 £
Value added tax
5,431
8,853
3.
Creditors: amounts falling due within one year
2025 £
2024 £
Bank loans and overdrafts
6,667
10,000
Other creditors
294,627
243,024
Trade creditors
-
5,358
301,294
258,382
4.
Creditors: amounts falling due after more than one year
2025 £
2024 £
Bank loans
-
6,667
5.
Called up share capital
Issued, called up and fully paid
2025 £
2024 £
Ordinary shares of £1 each
100
100
6.
Related party transactions
As at 31 October 2025, the company owed £291,952 (2024: £240,594) to Bruce Weir Holdings Limited, a company in which the director, B C Weir, is also a director. The loan is interest free and repayable on demand.
Appendix - Additional XBRL Tags and Values
Accounting standards applied
[Current]
bus_SmallEntities
Accounts status, audited or unaudited
[Current]
bus_AuditExemptWithAccountantsReport
Accounts type
[Current]
bus_FilletedAccounts
Average number of employees during the period
[Current]
0
Average number of employees during the period
[Prior]
0
Balance sheet date
[Current]
31 October 2025
Date of auditor's report
[Current]
0001-01-01
Date of authorisation of financial statements for issue
[Current]
17 March 2026
Director signing Directors' Report
[Current]
bus_Director1
Director signing financial statements
[Current]
bus_Director1
End date for period covered by report
[Current]
31 October 2025
Entity current legal or registered name
[Current]
CWP Erskine Limited
Entity is dormant [true/false]
[Current]
false
Entity trading status
[Current]
[default]
Equity [Multiple Tags or Values]
[Current]
71,630
Equity [Multiple Tags or Values]
[Prior]
62,280
Legal form of entity
[Current]
bus_PrivateLimitedCompanyLtd
Name of entity auditors
[Current]
CT
Name of entity officer
[Current]
Mr B C Weir
Name of individual auditor
[Current]
CT
Name of production software
[Current]
Draftworx Cloud
Start date for period covered by report
[Current]
01 November 2024
UK Companies House registered number
[Current]
SC643997
Version of production software
[Current]
2026.5.0.0