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REGISTERED NUMBER: 10961162 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

West Central Management Ltd

West Central Management Ltd (Registered number: 10961162)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


West Central Management Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr M Detogni





SECRETARY:





REGISTERED OFFICE: 146 Strand
London
United Kingdom
WC2R 1JD





REGISTERED NUMBER: 10961162 (England and Wales)





ACCOUNTANTS: Brookstone Accountancy Limited
3rd Floor
207 Regent Street
London
W1B 3HH

West Central Management Ltd (Registered number: 10961162)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,643 65,673

CURRENT ASSETS
Debtors 5 35,179 36,463
Prepayments and accrued income 10,000 -
Cash at bank 24,545 30,316
69,724 66,779
CREDITORS
Amounts falling due within one year 6 19,206 22,093
NET CURRENT ASSETS 50,518 44,686
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,161

110,359

CREDITORS
Amounts falling due after more than one
year

7

48,597

57,985
NET ASSETS 52,564 52,374

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 52,464 52,274
SHAREHOLDERS' FUNDS 52,564 52,374

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

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

The director acknowledges his 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 director and authorised for issue on 15 April 2024 and were signed by:





Mr M Detogni - Director


West Central Management Ltd (Registered number: 10961162)

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

1. STATUTORY INFORMATION

West Central Management 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.
Improvements to property - in accordance with the property
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

West Central Management Ltd (Registered number: 10961162)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 111,365 9,013 5,143 3,891 129,412
DEPRECIATION
At 1 January 2023 46,796 8,804 4,248 3,891 63,739
Charge for year 13,926 209 895 - 15,030
At 31 December 2023 60,722 9,013 5,143 3,891 78,769
NET BOOK VALUE
At 31 December 2023 50,643 - - - 50,643
At 31 December 2022 64,569 209 895 - 65,673

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 7,384 7,222
Amounts owed by associates 80 80
Other debtors 911 426
VAT 1,304 3,235
9,679 10,963

Amounts falling due after more than one year:
Other debtors 25,500 25,500

Aggregate amounts 35,179 36,463

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 9,807 9,807
Trade creditors 4,633 5,486
Tax 3,966 -
Accrued expenses 800 6,800
19,206 22,093

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans - 2-5 years 16,097 25,485
Other creditors 32,500 32,500
48,597 57,985

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.23 31.12.22
£    £   
Within one year 102,000 102,000

West Central Management Ltd (Registered number: 10961162)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £ 1 100 100

10. ULTIMATE CONTROLLING PARTY

The controlling party is Manu Capital Limited.

The ultimate controlling party is Mr M Detogni.