IRIS Accounts Production v25.4.12.37 SC270582 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC270582 2024-09-30 SC270582 2025-09-30 SC270582 2024-10-01 2025-09-30 SC270582 2023-09-30 SC270582 2023-10-01 2024-09-30 SC270582 2024-09-30 SC270582 ns15:Scotland 2024-10-01 2025-09-30 SC270582 ns14:PoundSterling 2024-10-01 2025-09-30 SC270582 ns10:Director1 2024-10-01 2025-09-30 SC270582 ns10:Director2 2024-10-01 2025-09-30 SC270582 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC270582 ns10:SmallEntities 2024-10-01 2025-09-30 SC270582 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC270582 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC270582 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC270582 ns10:FullAccounts 2024-10-01 2025-09-30 SC270582 ns10:CompanySecretary1 2024-10-01 2025-09-30 SC270582 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC270582 ns5:CurrentFinancialInstruments 2025-09-30 SC270582 ns5:CurrentFinancialInstruments 2024-09-30 SC270582 ns5:Non-currentFinancialInstruments 2025-09-30 SC270582 ns5:Non-currentFinancialInstruments 2024-09-30 SC270582 ns5:ShareCapital 2025-09-30 SC270582 ns5:ShareCapital 2024-09-30 SC270582 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC270582 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC270582 ns5:PlantMachinery 2024-10-01 2025-09-30 SC270582 ns5:PlantMachinery 2024-09-30 SC270582 ns5:PlantMachinery 2025-09-30 SC270582 ns5:PlantMachinery 2024-09-30 SC270582 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 SC270582 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-10-01 2025-09-30 SC270582 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-09-30 SC270582 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 SC270582 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC270582 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC270582 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-09-30 SC270582 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-09-30 SC270582 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-09-30 SC270582 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-09-30 SC270582 ns5:HirePurchaseContracts 2025-09-30 SC270582 ns5:HirePurchaseContracts 2024-09-30 SC270582 ns5:Secured 2025-09-30 SC270582 ns5:Secured 2024-09-30 SC270582 2 ns10:Director2 2024-09-30 SC270582 2 ns10:Director2 2023-09-30 SC270582 2 ns10:Director2 2024-10-01 2025-09-30 SC270582 2 ns10:Director2 2023-10-01 2024-09-30 SC270582 2 ns10:Director2 2025-09-30 SC270582 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: SC270582 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

West Siphonics Limited

| West Siphonics Limited (Registered number: SC270582) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| West Siphonics Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Robert James Connor

| James Wilson

| SECRETARY: | James Wilson

| REGISTERED OFFICE: | 94 Brown Street

| Newmilns

| Ayrshire

| KA16 9BP

| REGISTERED NUMBER: | SC270582 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| Westburn Business Centre

| McNee Road

| Prestwick

| KA9 2PB

| West Siphonics Limited (Registered number: SC270582) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 100,884 |  | 94,509 |  |

CURRENT ASSETS

Stocks | 30,331 |  | 28,923 |  |

Debtors | 5 | 203,986 |  | 255,774 |  |

Cash at bank | - |  | 26,639 |  |

234,317 |  | 311,336 |  |

CREDITORS

Amounts falling due within one year | 6 | 117,902 |  | 156,213 |  |

NET CURRENT ASSETS | 116,415 |  | 155,123 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 217,299 |  | 249,632 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (33,297 | ) | (30,442 | ) |

PROVISIONS FOR LIABILITIES | (17,726 | ) | (14,182 | ) |

NET ASSETS | 166,276 |  | 205,008 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 166,176 |  | 204,908 |  |

166,276 |  | 205,008 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| West Siphonics Limited (Registered number: SC270582) |

Balance Sheet - continued

30 September 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

Robert James Connor - Director

James Wilson - Director

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| West Siphonics Limited 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.

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Going concern

| The directors consider the current and future level of trading on an ongoing basis to assess the resources required to meet commitments as they fall due. Taking account of these factors the directors are confident that the company has sufficient resources now and going forward to allow the company to continue in operation. On the basis of all these factors, the accounts have been prepared on a going concern basis.

| Turnover/revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the Company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The Company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the Company's activities are met.

| Retention monies are only included as receivable amounts if the above criteria is met.

| Revenue Recognition

| Unbilled revenue is included in debtors, under "amounts recoverable on contracts".

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost, 25% on reducing balance and 20% on cost

| Tangible fixed assets are stated at cost less depreciation.

| Stocks

| Stocks are valued at the lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis. Net realisable value is based on estimated selling price less additional costs to completion and disposal.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a money purchase pension scheme in the form of employee personal pension plans. The contracts are between the individual and the pension provider and all funds are held externally by a third party pension provider. Pension contributions are charged to the profit and loss account in the period to which they relate.

| Leased assets

| Where assets are financed by leasing agreements that give rights approximating to ownership (finance leases), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments payable over the term of the lease. The corresponding leasing commitments are shown as amounts payable to the lessor. Depreciation on the relevant assets is charged to the profit and loss account over the shorter estimated useful economic life and the period of the lease.

| Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to the profit and loss account over the period of the lease and is calculated so that it represents a constant proportion of the balance of capital repayments outstanding. The capital part reduces the amounts payable to the lessor.

| All other leases are treated as operating leases. Their annual rentals are charged to the profit and loss account on a straight line basis over the term of the lease.

| Impairment of fixed assets

| At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

| The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:

| Loans and other receivables

| Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value less any allowance for credit losses.

| Other financial liabilities

| Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.

| Impairment of financial instruments

| A provision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 259,854 |  |

| Additions | 47,157 |  |

| Disposals | (16,900 | ) |

| At 30 September 2025 | 290,111 |  |

| DEPRECIATION

| At 1 October 2024 | 165,345 |  |

| Charge for year | 37,773 |  |

| Eliminated on disposal | (13,891 | ) |

| At 30 September 2025 | 189,227 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100,884 |  |

| At 30 September 2024 | 94,509 |  |

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 107,645 |  |

| Additions | 41,971 |  |

| At 30 September 2025 | 149,616 |  |

| DEPRECIATION

| At 1 October 2024 | 63,841 |  |

| Charge for year | 21,007 |  |

| At 30 September 2025 | 84,848 |  |

| NET BOOK VALUE

| At 30 September 2025 | 64,768 |  |

| At 30 September 2024 | 43,804 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 182,680 |  | 231,963 |  |

| Other debtors | 21,306 |  | 23,811 |  |

203,986 |  | 255,774 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 39,815 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 22,120 |  | 22,324 |  |

| Trade creditors | 16,944 |  | 35,484 |  |

| Amounts owed to related party | 13,355 |  | 58,649 |  |

| Taxation and social security | 16,408 |  | 17,483 |  |

| Other creditors | 9,260 |  | 12,273 |  |

117,902 |  | 156,213 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,808 |  |

| Hire purchase contracts (see note 8) | 33,297 |  | 22,634 |  |

33,297 |  | 30,442 |  |

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 22,120 |  | 22,324 |  |

| Between one and five years | 33,297 |  | 22,634 |  |

55,417 |  | 44,958 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | 31,936 |  | - |  |

| Bank loans | 7,879 |  | 17,808 |  |

| Hire purchase contracts | 55,417 |  | 44,958 |  |

95,232 |  | 62,766 |  |

| Bank borrowings are secured by way of a fixed and floating charge in favour of the bank and by the government under the coronavirus loan guarantee scheme. In addition, from time to time an element of bank borrowings are secured by the personal guarantee of the two directors.

| Obligations under hire purchase contracts are secured over the assets to which they relate.

| Interest is chargeable at a commercial rate of interest.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| James Wilson

| Balance outstanding at start of year | 306 |  | 77 |  |

| Amounts advanced | - |  | 529 |  |

| Amounts repaid | (306 | ) | (300 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 306 |  |

| Amounts owing from the director at the year end is repayable on demand.

| West Siphonics Limited (Registered number: SC270582) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | RELATED PARTY DISCLOSURES

| During the year services to the value of £18,000 (2024 - £18,000) were purchased from a partnership in which both directors are partners and during the year rent was paid amounting to £9,339 (2024 - £10,909). Amounts due from the company to the partnership as at 30 September 2025 amounted to £3,800 (2024 - £4,696).

| During the year services to the value of £80,706 (2024 - £74,778) were sold to a company in which both directors are directors. Amounts due to this company at 30 September 2025 amounted to £9,555 (2024 - £53,952).

| The company operates a loan account with a director. At 30 September 2025 the company owed £378

| (2024: £2,278) to the director. This loan is unsecured, interest free and has no fixed repayment terms.

12. | CONTROLLING PARTIES

| The company is controlled by the two directors, Robert Connor and James Wilson by virtue of their 75% ownership of the issued share capital.