REGISTERED NUMBER: SC572088 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

West Building Contracts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Mills

REGISTERED OFFICE:

Restil Riverside

Balloch

Alexandria

G83 8LF

REGISTERED NUMBER:

SC572088 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Tangible assets

4

19,333

4,967

CURRENT ASSETS

Stocks

18,000

8,000

Debtors

5

20,081

15,254

Cash at bank

6,730

11,700

44,811

34,954

CREDITORS

Amounts falling due within one year

6

41,238

28,815

NET CURRENT ASSETS

3,573

6,139

TOTAL ASSETS LESS CURRENT LIABILITIES

22,906

11,106

CREDITORS

Amounts falling due after more than one year

7

22,763

11,025

NET ASSETS

143

81

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

141

79

143

81

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 22 April 2026 and were signed by:

S Mills - Director

1.	STATUTORY INFORMATION

West Building Contracts 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

19,624

Additions

25,745

Disposals

(19,499

)

At 31 July 2025

25,870

DEPRECIATION

At 1 August 2024

14,657

Charge for year

6,443

Eliminated on disposal

(14,563

)

At 31 July 2025

6,537

NET BOOK VALUE

At 31 July 2025

19,333

At 31 July 2024

4,967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

20,081

15,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

2,700

2,700

Hire purchase contracts

3,767

-

Trade creditors

3,096

2,508

Taxation and social security

31,675

23,607

41,238

28,815

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

8,325

11,025

Hire purchase contracts

14,438

-

22,763

11,025

8.	CONTINGENT LIABILITIES

As at 31 July 2025 the company had no contingent liabilities (2024 - £nil).

9.	CAPITAL COMMITMENTS

As at 31 July 2025 the company had no capital commitments (2024 - £nil).

10.	RELATED PARTY DISCLOSURES