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Registration number: SC816001

WWH (Scotland) Ltd
Unaudited Filleted Financial Statements
for the Period from 10 July 2024 to 31 July 2025

WWH (Scotland) Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

WWH (Scotland) Ltd

Company Information

Directors | Simon I Wigglesworth Joanne Wigglesworth

Registered office | 15 Comiston Drive Edinburgh EH10 5QR

Accountants | JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

WWH (Scotland) Ltd

(Registration number: SC816001)
Balance Sheet as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Investment property | 3 | 425,886
Current assets |  |
Cash at bank and in hand |  | 75,078
Creditors: Amounts falling due within one year | 4 | (350,100)
Net current liabilities |  | (275,022)
Total assets less current liabilities |  | 150,864
Creditors: Amounts falling due after more than one year | 4 | (157,855)
Net liabilities |  | (6,991)
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | (7,091)
Shareholders' deficit |  | (6,991)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:

......................................... Simon I Wigglesworth Director

WWH (Scotland) Ltd

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 31 July 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

3 | Investment properties

| 2025 £
Additions | 425,886
At 31 July | 425,886

There has been no valuation of investment property by an independent valuer.

WWH (Scotland) Ltd

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 31 July 2025

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 1,800
Other creditors | 348,300
| 350,100

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 5 | 157,855

5 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 157,855