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REGISTERED NUMBER: 08268394 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

WESTLEIGH J SCALES LIMITED

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WESTLEIGH J SCALES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr W J Scales





REGISTERED OFFICE: Granville Hall
Granville Road
Leicester
Leicestershire
LE1 7RU





REGISTERED NUMBER: 08268394 (England and Wales)





ACCOUNTANTS: Mark J Rees LLP Chartered Accountants
Granville Hall
Granville Road
Leicester
Leicestershire
LE1 7RU

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,679 80,751
Investments 5 1,000 1,000
39,679 81,751

CURRENT ASSETS
Debtors 6 181,936 104,702
Cash at bank 9,307 39,065
191,243 143,767
CREDITORS
Amounts falling due within one year 7 75,612 54,661
NET CURRENT ASSETS 115,631 89,106
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,310

170,857

CREDITORS
Amounts falling due after more than one
year

8

(80,470

)

(100,495

)

PROVISIONS FOR LIABILITIES (1,382 ) (7,483 )

ACCRUALS AND DEFERRED INCOME (6,120 ) (6,120 )
NET ASSETS 67,338 56,759

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,238 56,659
SHAREHOLDERS' FUNDS 67,338 56,759

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 29 August 2024 and were signed by:





Mr W J Scales - Director


WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Westleigh J Scales Limited 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.

This is the first year in which the financial statements have been prepared under FRS 102. There are no transitional adjustments.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
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.

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. ACCOUNTING POLICIES - continued

Investment income
Investment income comprises the profit from an LLP.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 96,950 3,304 100,254
Additions 39,000 1,299 40,299
Disposals (96,950 ) - (96,950 )
At 30 November 2023 39,000 4,603 43,603
DEPRECIATION
At 1 December 2022 18,178 1,325 19,503
Charge for year 3,250 349 3,599
Eliminated on disposal (18,178 ) - (18,178 )
At 30 November 2023 3,250 1,674 4,924
NET BOOK VALUE
At 30 November 2023 35,750 2,929 38,679
At 30 November 2022 78,772 1,979 80,751

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022 96,950
Additions 39,000
Disposals (96,950 )
At 30 November 2023 39,000
DEPRECIATION
At 1 December 2022 18,178
Charge for year 3,250
Eliminated on disposal (18,178 )
At 30 November 2023 3,250
NET BOOK VALUE
At 30 November 2023 35,750
At 30 November 2022 78,772

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Capital in LLP 1,000 1,000

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 35,396 -

Amounts falling due after more than one year:
Other debtors 146,540 104,702

Aggregate amounts 181,936 104,702

WESTLEIGH J SCALES LIMITED (REGISTERED NUMBER: 08268394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,461 4,961
Hire purchase contracts 3,709 6,275
Trade creditors - 1
Taxation and social security 58,442 40,000
Other creditors 3,000 3,424
75,612 54,661

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 51,415 36,003
Hire purchase contracts 29,055 64,492
80,470 100,495

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr W J Scales.