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REGISTERED NUMBER: 03691385















Unaudited Financial Statements for the Year Ended 31 December 2023

for

WEST END SWIM SCHOOL LIMITED

WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WEST END SWIM SCHOOL LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D PERRY





REGISTERED OFFICE: Kentish Road
Freemantle
Southampton
Hampshire
SO15 3GR





REGISTERED NUMBER: 03691385






WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,892 80,671
Investment property 5 675,000 675,000
741,892 755,671

CURRENT ASSETS
Debtors 6 4,125 4,125
Cash at bank and in hand 60,322 81,905
64,447 86,030
CREDITORS
Amounts falling due within one year 7 20,905 42,172
NET CURRENT ASSETS 43,542 43,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

785,434

799,529

PROVISIONS FOR LIABILITIES 37,421 40,106
NET ASSETS 748,013 759,423

CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 130,411 130,411
Retained earnings 617,502 628,912
SHAREHOLDERS' FUNDS 748,013 759,423

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.

WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)

Balance Sheet - continued
31 December 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 23 September 2024 and were signed by:





D PERRY - Director


WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)

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

1. STATUTORY INFORMATION

WEST END SWIM SCHOOL LIMITED is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 33.33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2022 - 2 ) .

WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 50,075 250,841 19,880 10,327 331,123
Additions 350 - - - 350
At 31 December 2023 50,425 250,841 19,880 10,327 331,473
DEPRECIATION
At 1 January 2023 50,075 189,778 272 10,327 250,452
Charge for year - 9,159 4,970 - 14,129
At 31 December 2023 50,075 198,937 5,242 10,327 264,581
NET BOOK VALUE
At 31 December 2023 350 51,904 14,638 - 66,892
At 31 December 2022 - 61,063 19,608 - 80,671

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 675,000
NET BOOK VALUE
At 31 December 2023 675,000
At 31 December 2022 675,000

Fair value at 31 December 2023 is represented by:
£   
Valuation in 2022 130,411
Cost 544,589
675,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 4,125 4,125

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 20,905 42,172

WEST END SWIM SCHOOL LIMITED (Registered number: 03691385)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100