REGISTERED NUMBER: SC235907 (Scotland)

CCW WORLD LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Maclean

D J Morrison

D K Morrison

SECRETARY:

REGISTERED OFFICE:

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

REGISTERED NUMBER:

SC235907 (Scotland)

ACCOUNTANTS:

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

350,512

360,683

350,512

360,683

CURRENT ASSETS

Stocks

6

129,694

130,441

Debtors

7

43,363

55,952

Cash at bank

158,643

154,245

331,700

340,638

CREDITORS

Amounts falling due within one year

8

217,425

250,984

NET CURRENT ASSETS

114,275

89,654

TOTAL ASSETS LESS CURRENT LIABILITIES

464,787

450,337

CREDITORS

Amounts falling due after more than one year

9

-

(5,536

)

PROVISIONS FOR LIABILITIES

(7,619

)

(13,561

)

NET ASSETS

457,168

431,240

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Retained earnings

455,668

429,740

SHAREHOLDERS' FUNDS

457,168

431,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 June 2026 and were signed on its behalf by:

D J Morrison - Director

D Maclean - Director

D K Morrison - Director

1.	STATUTORY INFORMATION

CCW World 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The accounts are rounded to the nearest £1.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% depreciation on reducing balance

Fixtures and fittings

-

25% depreciation on reducing balance

Motor vehicles

-

25% depreciation on reducing balance

Computer equipment

-

25% depreciation on cost

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

270,000

AMORTISATION

At 1 April 2025

and 31 March 2026

270,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2025

and 31 March 2026

320,000

69,948

1,788

DEPRECIATION

At 1 April 2025

-

69,948

1,508

Charge for year

-

-

70

At 31 March 2026

-

69,948

1,578

NET BOOK VALUE

At 31 March 2026

320,000

-

210

At 31 March 2025

320,000

-

280

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

10,695

94,708

2,228

499,367

DEPRECIATION

At 1 April 2025

10,248

54,752

2,228

138,684

Charge for year

112

9,989

-

10,171

At 31 March 2026

10,360

64,741

2,228

148,855

NET BOOK VALUE

At 31 March 2026

335

29,967

-

350,512

At 31 March 2025

447

39,956

-

360,683

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

129,694

130,441

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

43,363

55,952

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

5,536

7,620

Trade creditors

39,214

55,189

Taxation and social security

52,985

58,499

Other creditors

119,690

129,676

217,425

250,984

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

5,536

10.	RELATED PARTY DISCLOSURES

There are no director's loans at the year end (2024 : £22,315).

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.