Company Registration No. SC067185 (Scotland)
William P. Whiland & Son Limited
Unaudited accounts
for the year ended 30 April 2026
William P. Whiland & Son Limited
Unaudited accounts
Contents
William P. Whiland & Son Limited
Company Information
for the year ended 30 April 2026
Directors
Pauline Mazzucco
David Mazzucco
Secretary
Pauline Mazzucco
Company Number
SC067185 (Scotland)
Registered Office
8 ALDER ROAD
BROADMEADOW INDUSTRIAL ESTATE
DUMBARTON
G82 2EL
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
William P. Whiland & Son Limited
Statement of financial position
as at 30 April 2026
Tangible assets
484,651
461,782
Cash at bank and in hand
307,790
140,781
Creditors: amounts falling due within one year
(165,700)
(178,565)
Net current assets
276,951
255,872
Total assets less current liabilities
761,602
717,654
Creditors: amounts falling due after more than one year
(3,334)
(20,000)
Provisions for liabilities
Deferred tax
(85,879)
(77,921)
Net assets
672,389
619,733
Called up share capital
100
100
Revaluation reserve
139,250
139,250
Capital redemption reserve
24,900
24,900
Profit and loss account
508,139
455,483
Shareholders' funds
672,389
619,733
For the year ending 30 April 2026 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 23 September 2026 and were signed on its behalf by
Pauline Mazzucco
Director
Company Registration No. SC067185
William P. Whiland & Son Limited
Notes to the Accounts
for the year ended 30 April 2026
William P. Whiland & Son Limited is a private company, limited by shares, registered in Scotland, registration number SC067185. The registered office is 8 ALDER ROAD, BROADMEADOW INDUSTRIAL ESTATE, DUMBARTON, G82 2EL.
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:
Land & buildings
2% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Straight Line
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
328,763
175,839
503,509
1,008,111
Additions
-
-
88,260
88,260
At 30 April 2026
328,763
175,839
591,769
1,096,371
At 1 May 2025
181,049
70,488
294,792
546,329
Charge for the year
6,575
21,070
37,746
65,391
At 30 April 2026
187,624
91,558
332,538
611,720
At 30 April 2026
141,139
84,281
259,231
484,651
At 30 April 2025
147,714
105,351
208,717
461,782
William P. Whiland & Son Limited
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
Trade debtors
38,500
56,155
Accrued income and prepayments
-
1,733
Other debtors
69,861
209,268
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
6,667
10,000
Obligations under finance leases and hire purchase contracts
9,999
23,531
Trade creditors
71,121
76,715
Taxes and social security
14,980
14,197
Other creditors
3,223
4,365
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Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
3,334
13,333
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Average number of employees
During the year the average number of employees was 11 (2025: 13).