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Westlink Mechanical Services Limited

Financial Statements for the Year Ended 30 June 2023






Westlink Mechanical Services Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: G John
R M Elliott





REGISTERED OFFICE: Unit D3
West Point Industrial Estate
Penarth Road
Cardiff
CF11 8JQ





REGISTERED NUMBER: 11284667 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Westlink Mechanical Services Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Westlink Mechanical Services Limited for the year ended 30 June 2023 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Westlink Mechanical Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Westlink Mechanical Services Limited and state those matters that we have agreed to state to the Board of Directors of Westlink Mechanical Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westlink Mechanical Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Westlink Mechanical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Westlink Mechanical Services Limited. You consider that Westlink Mechanical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Westlink Mechanical Services Limited. 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 statutory financial statements.






BPU Limited
Chartered Accountants


7 November 2023

Westlink Mechanical Services Limited (Registered number: 11284667)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 7,845 11,000

CURRENT ASSETS
Stocks 10,000 -
Debtors 4 111,860 270,258
Cash at bank 288,792 113,489
410,652 383,747
CREDITORS
Amounts falling due within one year 5 128,885 182,616
NET CURRENT ASSETS 281,767 201,131
TOTAL ASSETS LESS CURRENT
LIABILITIES

289,612

212,131

CREDITORS
Amounts falling due after more than
one year

6

(16,100

)

(32,207

)

PROVISIONS FOR DEFERRED TAX (2,000 ) (2,100 )
NET ASSETS 271,512 177,824

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 271,412 177,724
271,512 177,824

Westlink Mechanical Services Limited (Registered number: 11284667)

Balance Sheet - continued
30 June 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:





G John - Director


Westlink Mechanical Services Limited (Registered number: 11284667)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. 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.

Amounts recoverable on contracts is valued by reference to the stage of completion at the year end and recognises the appropriate profit element.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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
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.

Westlink Mechanical Services Limited (Registered number: 11284667)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

3. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 July 2022
and 30 June 2023 12,820
DEPRECIATION
At 1 July 2022 1,820
Charge for year 3,155
At 30 June 2023 4,975
NET BOOK VALUE
At 30 June 2023 7,845
At 30 June 2022 11,000

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 86,171 232,711
Amounts recoverable on contract 10,000 -
Other debtors & prepayments 15,689 37,547
111,860 270,258

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,010 6,837
Hire purchase contracts 4,344 3,980
Trade creditors 80,375 137,465
Taxes & social security costs 33,545 28,949
Other creditors & accruals 3,611 5,385
128,885 182,616

Westlink Mechanical Services Limited (Registered number: 11284667)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 14,183 20,946
Hire purchase contracts 1,917 6,261
Other creditors - 5,000
16,100 32,207

7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 21,193 27,783
Hire purchase contracts 6,261 10,241
27,454 38,024

The bank has fixed and floating charges over all assets held by the company. The hire purchase contracts are secured over the assets to which they relate.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

There were overdrawn directors loan accounts totalling £2,030 at the year end.