REGISTERED NUMBER: SC282820 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Westfoot Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Brady

P Docherty

REGISTERED OFFICE:

15 South Elgin Street

Clydebank

Glasgow

G81 1PL

REGISTERED NUMBER:

SC282820 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

20,711

27,018

CURRENT ASSETS

Stocks

5

11,545

13,815

Debtors

6

500

2,641

Cash at bank and in hand

26,638

38,824

38,683

55,280

CREDITORS

Amounts falling due within one year

7

22,281

51,334

NET CURRENT ASSETS

16,402

3,946

TOTAL ASSETS LESS CURRENT LIABILITIES

37,113

30,964

CREDITORS

Amounts falling due after more than one year

8

1,601

4,000

NET ASSETS

35,512

26,964

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

35,412

26,864

SHAREHOLDERS' FUNDS

35,512

26,964

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

A Brady - Director

1.	STATUTORY INFORMATION

Westfoot 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.

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.

Improvements to property

-

15% on reducing balance

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Motor

property

Equipment

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

1,932

20,034

31,538

53,504

DEPRECIATION

At 1 May 2024

1,844

15,658

8,984

26,486

Charge for year

13

656

5,638

6,307

At 30 April 2025

1,857

16,314

14,622

32,793

NET BOOK VALUE

At 30 April 2025

75

3,720

16,916

20,711

At 30 April 2024

88

4,376

22,554

27,018

5.

STOCKS

30.4.25

30.4.24

£

£

Stocks

11,545

13,815

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

500

2,641

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

738

1,107

Tax

6,679

196

Social security and other taxes

2,965

1,692

VAT

3,538

5,666

Bounce Back Loan

6,636

11,632

Directors' current accounts

-

29,699

Accrued expenses

1,725

1,342

22,281

51,334

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

1,601

4,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100