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Company Registration No. 16025356 (England and Wales)
Wester Elchies Commercial Limited Unaudited accounts for the period from 16 October 2024 to 31 March 2026
Wester Elchies Commercial Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Wester Elchies Commercial Limited Company Information for the period from 16 October 2024 to 31 March 2026
Directors
Angus Henderson Fiona McAlpine
Company Number
16025356 (England and Wales)
Registered Office
1 Foyle Farm Cottages Merle Common Road Oxted RH8 9PN England
Accountants
EllamWalker Accountants Ltd
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Wester Elchies Commercial Limited Statement of financial position as at 31 March 2026
2026
Notes
£
Fixed assets
Tangible assets
4
13,396
Current assets
Debtors
5
11,112
Cash at bank and in hand
90,888
102,000
Creditors: amounts falling due within one year
6
(100,338)
Net current assets
1,662
Net assets
15,058
Capital and reserves
Called up share capital
100
Profit and loss account
14,958
Shareholders' funds
15,058
For the period ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Angus Henderson Director Company Registration No. 16025356
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Wester Elchies Commercial Limited Notes to the Accounts for the period from 16 October 2024 to 31 March 2026
1
Statutory information
Wester Elchies Commercial Limited is a private company, limited by shares, registered in England and Wales, registration number 16025356. The registered office is 1 Foyle Farm Cottages, Merle Common Road, Oxted, RH8 9PN, England.
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 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. The company started trading on 01 April 2025.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 16 October 2024
-
Additions
13,396
At 31 March 2026
13,396
Depreciation
At 31 March 2026
-
Net book value
At 31 March 2026
13,396
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Wester Elchies Commercial Limited Notes to the Accounts for the period from 16 October 2024 to 31 March 2026
5
Debtors
2026
£
Amounts falling due after more than one year
Accrued income and prepayments
2,859
Other debtors
8,253
11,112
6
Creditors: amounts falling due within one year
2026
£
Taxes and social security
3,509
Loans from directors
96,079
Accruals
750
100,338
7
Average number of employees
During the period the average number of employees was 0.
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