2022-04-012023-03-312023-03-31false08351524WESTROW COOPER 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WESTROW COOPER LIMITED

Registered Number
08351524
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

WESTROW COOPER LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Westrow Cooper

Registered Address

Garden Cottage Down House Estate
Blandford St. Mary
Blandford Forum
DT11 9AD

Registered Number

08351524 (England and Wales)
WESTROW COOPER LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7696434
696434
Current assets
Debtors96,42512,222
Cash at bank and on hand30,68922,931
37,11435,153
Creditors amounts falling due within one year10(9,150)(9,888)
Net current assets (liabilities)27,96425,265
Total assets less current liabilities28,66025,699
Provisions for liabilities11(132)(82)
Net assets28,52825,617
Capital and reserves
Called up share capital11
Profit and loss account28,52725,616
Shareholders' funds28,52825,617
The financial statements were approved and authorised for issue by the Director on 14 October 2023, and are signed on its behalf by:
Westrow Cooper
Director
Registered Company No. 08351524
WESTROW COOPER LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company during the year continued to be the provision of technical writing and copywriting.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
6.Employee information

20232022
Average number of employees during the year00
7.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 222,1532,153
Additions487487
At 31 March 232,6402,640
Depreciation and impairment
At 01 April 221,7191,719
Charge for year225225
At 31 March 231,9441,944
Net book value
At 31 March 23696696
At 31 March 22434434
8.Dividends proposed and payable

2023

2022

££
Dividends Paid31,50025,000
Total31,50025,000
Interim dividend for the year ended 31 March 2023 of £31,500 per share (2022: £25,000 per share).
9.Debtors

2023

2022

££
Trade debtors / trade receivables6,30012,222
Prepayments and accrued income125-
Total6,42512,222
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Taxation and social security7,9888,727
Other creditors325375
Accrued liabilities and deferred income837786
Total9,1509,888
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13282
Total13282