1 October 2024 false No description of principal activity Taxfiler 2024.6 SC745101business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC7451012024-09-30 SC7451012024-10-012025-09-30 SC745101business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC745101business:FilletedAccounts2024-10-012025-09-30 SC7451012025-09-30 SC745101business:Director12024-10-012025-09-30 SC7451012024-09-30 SC745101core:WithinOneYear2025-09-30 SC745101core:WithinOneYear2024-09-30 SC745101core:AfterOneYear2025-09-30 SC745101core:AfterOneYear2024-09-30 SC745101core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC745101core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC745101core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC745101core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC745101core:PreviouslyStatedAmount2025-09-30 SC745101core:PreviouslyStatedAmount2024-09-30 SC745101business:SmallEntities2024-10-012025-09-30 SC745101countries:Scotland2024-10-012025-09-30 SC745101core:Goodwill2024-09-30 SC745101core:Goodwill2024-10-012025-09-30 SC745101core:Goodwill2025-09-30 SC7451012023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC745101 (Scotland)
Hebrides West End Ltd Unaudited accounts for the year ended 30 September 2025
Hebrides West End Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hebrides West End Ltd Company Information for the year ended 30 September 2025
Director
Colin Sinclair
Company Number
SC745101 (Scotland)
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Hebrides West End Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
50,000 
- 
Current assets
Inventories
6,000 
13,676 
Debtors
5
11,335 
95,641 
Cash at bank and in hand
8,816 
1,678 
26,151 
110,995 
Creditors: amounts falling due within one year
6
(43,658)
(85,409)
Net current (liabilities)/assets
(17,507)
25,586 
Total assets less current liabilities
32,493 
25,586 
Creditors: amounts falling due after more than one year
7
(52,500)
- 
Net (liabilities)/assets
(20,007)
25,586 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(20,008)
25,585 
Shareholders' funds
(20,007)
25,586 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2026 and were signed on its behalf by
Colin Sinclair Director Company Registration No. SC745101
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Hebrides West End Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Hebrides West End Ltd is a private company, limited by shares, registered in Scotland, registration number SC745101.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
- 
Revaluations
50,000 
At 30 September 2025
50,000 
Amortisation
At 1 October 2024
- 
At 30 September 2025
- 
Net book value
At 30 September 2025
50,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
79,790 
Accrued income and prepayments
7,009 
- 
Other debtors
4,326 
15,851 
11,335 
95,641 
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Hebrides West End Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
24,598 
VAT
12,767 
14,992 
Trade creditors
13,782 
41,049 
Taxes and social security
9,130 
- 
Other creditors
- 
4,770 
Loans from directors
4,314 
- 
Accruals
3,665 
- 
43,658 
85,409 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
52,500 
- 
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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