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Registered number: 09788387
Westcor UK Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 September 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Directors M D Westmore
A F Phillips
Secretary Exceed Cosec Services Limited
Company Number 09788387
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 September 2023 .
Principal Activity
The company's principal activity continues to be that of retail sale of watches and jewellery on e-commerce and digital marketplaces.
Directors
The directors who held office during the year were as follows:
M D Westmore
A F Phillips
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
M D Westmore
Director
21/02/2024
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/02/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 306,451 75,875
Cost of sales (77,464 ) (27,264 )
GROSS PROFIT 228,987 48,611
Administrative expenses (247,872 ) (65,700 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR (18,885 ) (17,089 )
RETAINED EARNINGS
As at 1 October 2022 (24,293 ) (7,204 )
As at 30 September 2023 (43,178 ) (24,293 )
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 5 32,139 5,007
Debtors 6 12,810 3,254
Cash at bank and in hand 17,886 18,280
62,835 26,541
Creditors: Amounts Falling Due Within One Year 7 (41,013 ) (14,834 )
NET CURRENT ASSETS (LIABILITIES) 21,822 11,707
TOTAL ASSETS LESS CURRENT LIABILITIES 21,822 11,707
Creditors: Amounts Falling Due After More Than One Year 8 (64,898 ) (35,898 )
NET LIABILITIES (43,076 ) (24,191 )
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account (43,178 ) (24,293 )
SHAREHOLDERS' FUNDS (43,076) (24,191)
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Page 6
For the year ending 30 September 2023 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
M D Westmore
Director
21/02/2024
The notes on pages 7 to 9 form part of these financial statements.
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Page 7
Notes to the Financial Statements
1. General Information
Westcor UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09788387 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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. Going Concern Disclosure
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
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4. Taxation
The company has carried forward losses of £42,837 (2022: £24,293) which it can use against future taxable profits.
5. Stocks
2023 2022
£ £
Finished goods 32,139 5,007
32,139 5,007
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 3,204
Other debtors 12,810 50
12,810 3,254
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,249 -
Other taxes and social security 29 -
VAT 8,095 6,857
Other creditors 4,970 -
Accruals and deferred income 1,400 1,340
Directors' loan accounts 6,270 6,637
41,013 14,834
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 64,898 35,898
64,898 35,898
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9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
1 Ordinary A shares of £ 1 each 1 1
1 Ordinary B shares of £ 1 each 1 1
102 102
10. Related Party Transactions
At the year end the company owed to the director, Matthew Westmore, an amount of £6,270 (2022: £6,638). This loan is unsecured, interest free and repayable on demand.
The ultimate controlling party is the director by virtue of his shareholding.
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