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Company Registration No. SC606510 (Scotland)
West 4 Ltd Unaudited accounts for the year ended 30 September 2025
West 4 Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
West 4 Ltd Company Information for the year ended 30 September 2025
Director
Saleh Okhovat
Company Number
SC606510 (Scotland)
Registered Office
3/2 24 Barrington Drive Glasgow Lanarkshire G4 9DT Scotland
- 3 -
West 4 Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
300,000
197,000
Current assets
Debtors
5
1,100
-
Cash at bank and in hand
12,331
8,233
13,431
8,233
Creditors: amounts falling due within one year
6
(242,263)
(237,856)
Net current liabilities
(228,832)
(229,623)
Total assets less current liabilities
71,168
(32,623)
Creditors: amounts falling due after more than one year
7
(1,100)
-
Provisions for liabilities
Deferred tax
(23,750)
-
Net assets/(liabilities)
46,318
(32,623)
Capital and reserves
Called up share capital
1
1
Profit and loss account
46,317
(32,624)
Shareholders' funds
46,318
(32,623)
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 7 July 2026 and were signed on its behalf by
Saleh Okhovat Director Company Registration No. SC606510
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West 4 Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
West 4 Ltd is a private company, limited by shares, registered in Scotland, registration number SC606510. The registered office is 3/2, 24 Barrington Drive, Glasgow, Lanarkshire, G4 9DT, 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 investment properties.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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% on cost
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At valuation
At 1 October 2024
197,000
Revaluations
103,000
At 30 September 2025
300,000
Depreciation
At 30 September 2025
-
Net book value
At 30 September 2025
300,000
At 30 September 2024
197,000
- 5 -
West 4 Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Accrued income and prepayments
1,100
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
151,532
148,525
Loans from directors
81,425
87,615
Accruals
1,656
1,716
Deferred income
7,650
-
242,263
237,856
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,100
-
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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