1 November 2024 false No description of principal activity Taxfiler 2024.6 SC517417business:PrivateLimitedCompanyLtd2024-11-012025-10-31 SC5174172024-10-31 SC5174172024-11-012025-10-31 SC517417business:AuditExemptWithAccountantsReport2024-11-012025-10-31 SC517417business:FilletedAccounts2024-11-012025-10-31 SC5174172025-10-31 SC517417business:Director12024-11-012025-10-31 SC517417business:Director22024-11-012025-10-31 SC517417business:RegisteredOffice2024-11-012025-10-31 SC5174172024-10-31 SC517417core:WithinOneYear2025-10-31 SC517417core:WithinOneYear2024-10-31 SC517417core:AfterOneYear2025-10-31 SC517417core:AfterOneYear2024-10-31 SC517417core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC517417core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC517417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC517417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC517417core:PreviouslyStatedAmount2025-10-31 SC517417core:PreviouslyStatedAmount2024-10-31 SC517417business:SmallEntities2024-11-012025-10-31 SC517417countries:Scotland2024-11-012025-10-31 SC517417core:ComputerEquipment2024-11-012025-10-31 SC517417core:LandBuildings2024-10-31 SC517417core:ComputerEquipment2024-10-31 SC517417core:LandBuildings2025-10-31 SC517417core:ComputerEquipment2025-10-31 SC517417business:OrdinaryShareClass12024-11-012025-10-31 SC517417business:OrdinaryShareClass12023-11-012024-10-31 SC5174172023-11-012024-10-31 iso4217:GBP xbrli:shares xbrli:pure
W & S PROPERTY DEVELOPMENTS LTD Unaudited accounts Contents
Page
Company information
2
Statement of financial position
3
Notes to the accounts
4
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W & S PROPERTY DEVELOPMENTS LTD Company Information for the year ended 31 October 2025
Directors
Walter Douglas Sally Douglas
Company Number
SC517417 (Scotland)
Registered Office
MILTON HOUSE MILTON WYND TURNBERRY KA26 9LG SCOTLAND
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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W & S PROPERTY DEVELOPMENTS LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
163,470 
163,470 
Current assets
Inventories
88,758 
71,004 
Cash at bank and in hand
158,722 
203,175 
247,480 
274,179 
Creditors: amounts falling due within one year
5
(93,276)
(129,599)
Net current assets
154,204 
144,580 
Total assets less current liabilities
317,674 
308,050 
Creditors: amounts falling due after more than one year
6
(117,259)
(149,259)
Net assets
200,415 
158,791 
Capital and reserves
Called up share capital
7
100 
100 
Profit and loss account
200,315 
158,691 
Shareholders' funds
200,415 
158,791 
For the year ending 31 October 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 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 24 July 2026 and were signed on its behalf by
Sally Douglas Director Company Registration No. SC517417
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W & S PROPERTY DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
W & S PROPERTY DEVELOPMENTS LTD is a private company, limited by shares, registered in Scotland, registration number SC517417. The registered office is MILTON HOUSE, MILTON WYND, TURNBERRY, KA26 9LG, SCOTLAND.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
163,470 
299 
163,769 
At 31 October 2025
163,470 
299 
163,769 
Depreciation
At 1 November 2024
- 
299 
299 
At 31 October 2025
- 
299 
299 
Net book value
At 31 October 2025
163,470 
- 
163,470 
At 31 October 2024
163,470 
- 
163,470 
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W & S PROPERTY DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
470 
470 
Taxes and social security
9,905 
26,209 
Loans from directors
82,901 
102,920 
93,276 
129,599 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
117,259 
149,259 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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