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REGISTERED NUMBER: 12603142 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

WESTGREEN CARE LTD

WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WESTGREEN CARE LTD

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: E M Karumdin
Mrs S B Butt





REGISTERED OFFICE: Challenge House Churchward Road
Yate
Bristol
United Kingdom
BS37 5NN





REGISTERED NUMBER: 12603142 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,297,076 1,329,233

CURRENT ASSETS
Debtors 5 105,928 34,139
Cash at bank and in hand 496,380 163,130
602,308 197,269
CREDITORS
Amounts falling due within one year 6 (729,961 ) (588,681 )
NET CURRENT LIABILITIES (127,653 ) (391,412 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,169,423

937,821

CREDITORS
Amounts falling due after more than one
year

7

(760,519

)

(768,154

)

PROVISIONS FOR LIABILITIES (11,928 ) (5,562 )
NET ASSETS 396,976 164,105

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 396,876 164,005
396,976 164,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)

BALANCE SHEET - continued
31 July 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:




Mrs S B Butt - Director



E M Karumdin - Director


WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Westgreen Care Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2023 - 39 ) .

WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 August 2023 942,635 478,719 2,060
Additions - 850 356
At 31 July 2024 942,635 479,569 2,416
DEPRECIATION
At 1 August 2023 50,275 93,515 572
Charge for year 18,853 47,957 223
At 31 July 2024 69,128 141,472 795
NET BOOK VALUE
At 31 July 2024 873,507 338,097 1,621
At 31 July 2023 892,360 385,204 1,488

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 70,878 - 2,079 1,496,371
Additions 22,300 30,926 - 54,432
At 31 July 2024 93,178 30,926 2,079 1,550,803
DEPRECIATION
At 1 August 2023 21,230 - 1,546 167,138
Charge for year 10,792 8,231 533 86,589
At 31 July 2024 32,022 8,231 2,079 253,727
NET BOOK VALUE
At 31 July 2024 61,156 22,695 - 1,297,076
At 31 July 2023 49,648 - 533 1,329,233

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,539 24,471
Amounts owed by group undertakings 80,047 2,806
Other debtors 12,342 6,862
105,928 34,139

WESTGREEN CARE LTD (REGISTERED NUMBER: 12603142)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 31,680 36,137
Hire purchase contracts 4,547 -
Trade creditors 32,372 52,856
Amounts owed to group undertakings 334,294 288,351
Taxation and social security 130,834 22,728
Other creditors 196,234 188,609
729,961 588,681

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 740,930 768,154
Hire purchase contracts 19,589 -
760,519 768,154

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 614,212 623,607