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Registered number: SC391703
Westfield Farm (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors D Whiteford
D D Whiteford
Company Number SC391703
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC391703
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,145 3,663
7,145 3,663
CURRENT ASSETS
Debtors 5 92,934 90,524
Cash at bank and in hand 4,268 9,577
97,202 100,101
Creditors: Amounts Falling Due Within One Year 6 (447,171 ) (426,762 )
NET CURRENT ASSETS (LIABILITIES) (349,969 ) (326,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES (342,824 ) (322,998 )
NET LIABILITIES (342,824 ) (322,998 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (342,826 ) (323,000 )
SHAREHOLDERS' FUNDS (342,824) (322,998)
Page 2
Page 3
For the year ending 31 January 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D Whiteford
Director
20th July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Westfield Farm (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC391703 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Leasehold 10% on cost
Plant & Machinery 25% on cost
2.4. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2025 222,718 64,893 287,611
Additions - 7,621 7,621
As at 31 January 2026 222,718 72,514 295,232
Depreciation
As at 1 February 2025 222,718 61,230 283,948
Provided during the period - 4,139 4,139
As at 31 January 2026 222,718 65,369 288,087
Net Book Value
As at 31 January 2026 - 7,145 7,145
As at 1 February 2025 - 3,663 3,663
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 92,934 90,524
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,917 -
Other creditors 445,254 426,762
447,171 426,762
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
8. Ultimate Controlling Party
The company's ultimate controlling party is D Whiteford by virtue of his ownership of 100% of the issued share capital in the company.
Page 5