Company Registration No. SC732881 (Scotland)
Where Ltd
Unaudited accounts
for the year ended 31 October 2025
Where Ltd
Unaudited accounts
Contents
Where Ltd
Company Information
for the year ended 31 October 2025
Directors
David Coutts
Steven James William Coutts
Company Number
SC732881 (Scotland)
Where Ltd
Statement of financial position
as at 31 October 2025
Called up share capital not paid
100
100
Tangible assets
3,287
4,077
Cash at bank and in hand
123,366
3,404
Creditors: amounts falling due within one year
(199,049)
(14,824)
Net current (liabilities)/assets
(48,380)
108,751
Total assets less current liabilities
(44,993)
112,928
Creditors: amounts falling due after more than one year
(11,725)
(69,400)
Net (liabilities)/assets
(56,718)
43,528
Called up share capital
100
100
Profit and loss account
(56,818)
43,428
Shareholders' funds
(56,718)
43,528
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 31 July 2026 and were signed on its behalf by
David Coutts
Director
Company Registration No. SC732881
Where Ltd
Notes to the Accounts
for the year ended 31 October 2025
Where Ltd is a private company, limited by shares, registered in Scotland, registration number SC732881.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
12,018
520
212
12,750
At 31 October 2025
12,018
651
386
13,055
At 1 November 2024
8,421
199
53
8,673
Charge for the year
899
113
83
1,095
At 31 October 2025
9,320
312
136
9,768
At 31 October 2025
2,698
339
250
3,287
At 31 October 2024
3,597
321
159
4,077
Where Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
13,079
8,975
Accrued income and prepayments
-
3,407
Amounts falling due after more than one year
Accrued income and prepayments
-
96,055
6
Creditors: amounts falling due within one year
2025
2024
Other creditors
196,672
14,824
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).