Registered number
08916732
West End Agency Services Limited
Unaudited Filleted financial statements
31 March 2024
West End Agency Services Limited
Registered number: 08916732
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,147 1,528
Investments 4 120 100
1,267 1,628
Current assets
Debtors 5 167,982 481,810
Cash at bank and in hand 15,190 191,610
183,172 673,420
Creditors: amounts falling due within one year 6 (171,570) (441,458)
Net current assets 11,602 231,962
Total assets less current liabilities 12,869 233,590
Creditors: amounts falling due after more than one year 7 (27,763) (34,259)
Provisions for liabilities - (382)
Net (liabilities)/assets (14,894) 198,949
Capital and reserves
Called up share capital 100 100
Profit and loss account (14,994) 198,849
Shareholder's funds (14,894) 198,949
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements 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.
The financial statements were approved and authorised for issue by the board on:
Javier Carrillo-Cardona
Director
Approved by the board on 26 September 2024
West End Agency Services Limited
Notes to the financial statements
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The financial statements cover the individual entity, are presented in sterling which is the functional currency of the company and are not rounded.

The financial statements 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).

The significant accounting policies applied in the preparation of these financial statements are set out below.
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 rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment 25%RB
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Equipment, fixtures & fittings
£
Cost
At 1 April 2023 2,912
At 31 March 2024 2,912
Depreciation
At 1 April 2023 1,384
Charge for the year 381
At 31 March 2024 1,765
Net book value
At 31 March 2024 1,147
At 31 March 2023 1,528
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 April 2023 100
Additions 20
At 31 March 2024 120
5 Debtors 2024 2023
£ £
Trade debtors 131,506 223,203
Amounts owed by group undertakings and undertakings in which the company has a participating interest 36,476 130,037
Other debtors - 128,570
167,982 481,810
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 5,556 5,556
Trade creditors 117,742 19,089
Taxation and social security costs 39,689 61,460
Other creditors 8,583 355,353
171,570 441,458
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 27,763 34,259
8 Other information
West End Agency Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
2nd Floor
10 - 12 Bourlet Close
London
W1W 7BR
The trading address is:
53 Great Titchfield Street
London
W1W 7PJ
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