Registered number
11683006
West End Cleaning Ltd
Filleted Accounts
30 November 2023
West End Cleaning Ltd
Registered number: 11683006
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 9,201 11,501
Current assets
Debtors 4 36 -
Cash at bank and in hand 64,461 58,881
64,497 58,881
Creditors: amounts falling due within one year 5 (20,621) (25,639)
Net current assets 43,876 33,242
Net assets 53,077 44,743
Capital and reserves
Called up share capital 2 2
Profit and loss account 53,075 44,741
Shareholders' funds 53,077 44,743
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
V Smart
Director
Approved by the board on 7 May 2024
West End Cleaning Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 0
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 5,234 20,460 25,694
At 30 November 2023 5,234 20,460 25,694
Depreciation
At 1 December 2022 2,114 12,079 14,193
Charge for the year 624 1,676 2,300
At 30 November 2023 2,738 13,755 16,493
Net book value
At 30 November 2023 2,496 6,705 9,201
At 30 November 2022 3,120 8,381 11,501
4 Debtors 2023 2022
£ £
Trade debtors 36 -
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 16,879 15,793
Other creditors 3,742 9,846
20,621 25,639
6 Other information
West End Cleaning Ltd is a private company limited by shares and incorporated in England. Its registered office is:
57 Hummesknott Avenue
Darlington
Co Durham
DL3 8LE
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