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REGISTERED NUMBER: 13487974 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Westofcenter Ltd

Westofcenter Ltd (Registered number: 13487974)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Westofcenter Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: A J West
Mrs E West





REGISTERED OFFICE: The Granary
Hones Yard
1 Waverley Lane
Farnham
Surrey
GU9 8BB





REGISTERED NUMBER: 13487974 (England and Wales)





ACCOUNTANT: J N Flanagan ATT (Fellow)
The Granary,
Hones Yard,
1 Waverley Lane,
Farnham,
Surrey
GU9 8BB

Westofcenter Ltd (Registered number: 13487974)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,555 1,131

CURRENT ASSETS
Debtors 5 2,400 5,400
Cash at bank 66,989 139,005
69,389 144,405
CREDITORS
Amounts falling due within one year 6 21,216 48,280
NET CURRENT ASSETS 48,173 96,125
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,728

97,256

PROVISIONS FOR LIABILITIES 62 62
NET ASSETS 87,666 97,194

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 87,566 97,094
SHAREHOLDERS' FUNDS 87,666 97,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2023 and were signed on its behalf by:



A J West - Director


Westofcenter Ltd (Registered number: 13487974)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Westofcenter Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

Westofcenter Ltd (Registered number: 13487974)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 1,414
Additions 38,770
At 31 July 2023 40,184
DEPRECIATION
At 1 August 2022 283
Charge for year 346
At 31 July 2023 629
NET BOOK VALUE
At 31 July 2023 39,555
At 31 July 2022 1,131

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 2,400 5,400

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 199 1
Taxation and social security 9,392 39,356
Other creditors 11,625 8,923
21,216 48,280