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Registered number: 09990264
Westby Chimney Fire And Flue Installations Ltd
ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09990264
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 609 718
609 718
CURRENT ASSETS
Stocks 750 750
Debtors 433 -
Cash at bank and in hand 116 188
1,299 938
Creditors: Amounts Falling Due Within One Year (1,655 ) (1,455 )
NET CURRENT ASSETS (LIABILITIES) (356 ) (517 )
TOTAL ASSETS LESS CURRENT LIABILITIES 253 201
PROVISIONS FOR LIABILITIES
Deferred Taxation 5 (116 ) (136 )
NET ASSETS 137 65
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 136 64
SHAREHOLDERS' FUNDS 137 65
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andre Codarin
Director
08/09/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Westby Chimney Fire And Flue Installations Ltd Registered number 09990264 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Bowfell Close, Mereside, Blackpool, Lancashire, FY4 4SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 20%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 March 2022 3,847
As at 28 February 2023 3,847
Depreciation
As at 1 March 2022 3,129
Provided during the period 109
As at 28 February 2023 3,238
Net Book Value
As at 28 February 2023 609
As at 1 March 2022 718
Page 3
Page 4
5. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 116 136
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4