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Registered number: 02415593
West Construction Limited
Financial Statements
For the Period 1 January 2024 to 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02415593
30 September 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 9,175 90,392
Cash at bank and in hand 240,437 199,674
249,612 290,066
Creditors: Amounts Falling Due Within One Year 7 (30,063 ) (3,515 )
NET CURRENT ASSETS (LIABILITIES) 219,549 286,551
TOTAL ASSETS LESS CURRENT LIABILITIES 219,549 286,551
NET ASSETS 219,549 286,551
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 219,449 286,451
SHAREHOLDERS' FUNDS 219,549 286,551
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For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J M West
Director
4 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The legal form of the entity is a company limited by shares, its country of incorporation is England and Wales, and address of its registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
The company ceased trading on 30 September 2024 and is to enter into a Members Voluntary Liquidation in due course.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usuallyassociated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of income and retained earnings over its useful economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Office Equipment 25% reducing balance
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 30,000
As at 30 September 2024 30,000
Amortisation
As at 1 January 2024 30,000
As at 30 September 2024 30,000
Net Book Value
As at 30 September 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery Office Equipment Total
£ £ £
Cost
As at 1 January 2024 1,388 1,286 2,674
As at 30 September 2024 1,388 1,286 2,674
Depreciation
As at 1 January 2024 1,388 1,286 2,674
As at 30 September 2024 1,388 1,286 2,674
Net Book Value
As at 30 September 2024 - - -
As at 1 January 2024 - - -
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6. Debtors
30 September 2024 31 December 2023
£ £
Due within one year
Other debtors 9,175 90,392
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 December 2023
£ £
Other creditors 30,063 3,515
8. Share Capital
30 September 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included in other debtors due within one year is a loan to the director, J M West amounting to £NIL (2023 - £69,351). Interest has been charged at the H.M. Revenue and Customs official rate and the loan was repaid within 9 months of the year end
Included in other creditors due within one year is a loan to the director, J M West amounting to £30,063 (2023 - £NIL).
10. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its director, J M West and company secretary, Mrs G West by virtue of the fact that between them they own all of the company's ordinary issued share capital.
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