Scotwest Building Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC258615

Scotwest Building Services Limited

Filleted Unaudited Financial Statements

31 December 2025

Scotwest Building Services Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Scotwest Building Services Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Scotwest Building Services Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scotwest Building Services Limited for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Scotwest Building Services Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Scotwest Building Services Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scotwest Building Services Limited and its director for our work or for this report.

It is your duty to ensure that Scotwest Building Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scotwest Building Services Limited. You consider that Scotwest Building Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Scotwest Building Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

8 May 2026

Scotwest Building Services Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,395	2,897

Current assets

Stocks		200	595
Debtors	6	3,918	6,867
Cash at bank and in hand		83,916	88,919
		--------	--------
		88,034	96,381

Creditors: amounts falling due within one year	7	22,887		25,165
		--------		--------
Net current assets			65,147	71,216
			--------	--------
Total assets less current liabilities			67,542	74,113
			--------	--------
Net assets			67,542	74,113
			--------	--------

Capital and reserves

Called up share capital	1	1
Capital redemption reserve	1	1
Profit and loss account	67,540	74,111
	--------	--------
Shareholders funds	67,542	74,113
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 May 2026 , and are signed on behalf of the board by:

Mr J L Moir
Director

Company registration number: SC258615

Scotwest Building Services Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	15% reducing balance
Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025	11,154	1,001	24,531	2,267	38,953
Additions	–	–	–	630	630
Disposals	–	–	–	( 2,067)	( 2,067)
	--------	-------	--------	-------	--------
At 31 December 2025	11,154	1,001	24,531	830	37,516
	--------	-------	--------	-------	--------
Depreciation
At 1 January 2025	10,630	967	22,656	1,803	36,056
Charge for the year	78	5	625	35	743
Disposals	–	–	–	( 1,678)	( 1,678)
	--------	-------	--------	-------	--------
At 31 December 2025	10,708	972	23,281	160	35,121
	--------	-------	--------	-------	--------
Carrying amount
At 31 December 2025	446	29	1,250	670	2,395
	--------	-------	--------	-------	--------
At 31 December 2024	524	34	1,875	464	2,897
	--------	-------	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	5,000
Other debtors	3,918	1,867
	-------	-------
	3,918	6,867
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,174	815
Corporation tax	6,974	6,637
Social security and other taxes	–	1,044
Other creditors	13,739	16,669
	--------	--------
	22,887	25,165
	--------	--------

8. Director's advances, credits and guarantees

As at 31st December 2025, the company owed the director £ 12,252 (2024: £14,829). This amount is interest free and has no fixed date for repayment.

9. Controlling party

The company was under the control of Mr J Moir.