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Registered number: SC246473 WESTMUIR DEVELOPMENTS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WESTMUIR DEVELOPMENTS LIMITED COMPANY INFORMATION
DIRECTORS | Mr J M Barron
| Mrs M E Barron
COMPANY SECRETARY | Mr J M Barron
REGISTERED NUMBER | SC246473
REGISTERED OFFICE | Droveside
| Westmuir
| Brechin
| Angus
| DD9 6RG
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
WESTMUIR DEVELOPMENTS LIMITED REGISTERED NUMBER: SC246473 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 260,000 |  | 260,000
|  |  | 260,000 |  | 260,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 807 |  | 1,174 |
Bank and cash balances |  | 14,519 |  | 47,182 |
|  | 15,326 |  | 48,356 |
Creditors: amounts falling due within one year | 6 | (26,208) |  | (65,835) |
Net current liabilities |  |  | (10,882) |  | (17,479)
Total assets less current liabilities |  |  | 249,118 |  | 242,521
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (10,326) |  | (10,326) |
|  |  | (10,326) |  | (10,326)
Net assets |  |  | 238,792 |  | 232,195
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve |  |  | 41,302 |  | 41,302
Profit and loss account |  |  | 197,390 |  | 190,793
|  |  | 238,792 |  | 232,195
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WESTMUIR DEVELOPMENTS LIMITED REGISTERED NUMBER: SC246473 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2026.
Mr J M Barron
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
WESTMUIR DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | GENERAL INFORMATION
Westmuir Developments Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC246473. The registered office is Westmuir House, Westmuir, Brechin, Angus, Scotland, DD9 6RG. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
WESTMUIR DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.5 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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WESTMUIR DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | INVESTMENT PROPERTY
|  | Investment properties
|  | £
| Valuation |
| At 1 December 2024 | 260,000
| At 30 November 2025 | 260,000
The 2025 valuations were made by Mr J M Barron, on an open market value for existing use basis.
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 320
| Prepayments and accrued income | 807 | 854
|  | 807 | 1,174
6. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,547 | 1,998
| Other creditors | 21,092 | 61,092
| Accruals and deferred income | 3,569 | 2,745
|  | 26,208 | 65,835
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