ACCOUNTS - Final Accounts

Company Registration Number SC275333

	EAST & WEST MILLS LIMITED

	UNAUDITED FINANCIAL STATEMENTS

	31 DECEMBER 2025

EAST & WEST MILLS LIMITED

REGISTERED NUMBER: SC275333

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	2025	2024
Note	£	£

Fixed assets
Tangible assets	3	2	2
		2	2

Total assets less current liabilities		2	2

Net assets		2	2

Capital and reserves
Called up share capital	4	2	2
		2	2

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Finlay Mackenzie Oman	Julie Caldwell Macdonald
Director	Director

Date: 8 April 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

EAST & WEST MILLS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

East & West Mills Limited is a private company, limited by shares, registered in Scotland. The company's registration number is SC275333 and registered office address is Mill Road, Kilbirnie, KA25 7DZ.

These financial statements have been presented in pounds sterling, rounded to the nearest pound, as this is the currency of the primary economic environment in which it operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Tangible fixed assets

There is no depreciation of land and buildings.

3.	Tangible fixed assets

		Land and buildings
		£
	Cost or valuation
	At 1 January 2025	2
	At 31 December 2025	2

	Net book value
	At 31 December 2025	2
	At 31 December 2024	2

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Page 2

EAST & WEST MILLS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Controlling party

The Company is a wholly owned subsidiary of W & J Knox Limited which is incorporated in Scotland.

The ultimate parent company is Selstad Holdings AS which is incorporated in Norway. At the balance sheet date the ultimate controlling party was Hans-Petter Selstad.

The smallest group in which the company are consolidated are that headed by Macrocom (1030) Limited. Copies of the financial statements can be obtained from Companies House.

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