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REGISTERED NUMBER: 12404483 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

WESTIN CARE LIMITED

WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)






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


WESTIN CARE LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTOR: Mrs S B Butt





REGISTERED OFFICE: River Cottage Horton Road
Horton
Bristol
BS37 6QH





REGISTERED NUMBER: 12404483 (England and Wales)





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

WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,764,000 2,859,954

CURRENT ASSETS
Stocks 1 -
Debtors 5 2,210,511 1,701,667
Cash at bank and in hand 977,206 534,477
3,187,718 2,236,144
CREDITORS
Amounts falling due within one year 6 (1,918,201 ) (1,209,008 )
NET CURRENT ASSETS 1,269,517 1,027,136
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,033,517

3,887,090

CREDITORS
Amounts falling due after more than one
year

7

(7,229,590

)

(3,612,826

)

PROVISIONS FOR LIABILITIES (19,258 ) (19,363 )
NET ASSETS 784,669 254,901

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 784,569 254,801
784,669 254,901

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 director acknowledges her 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.

WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 January 2025 and were signed by:





Mrs S B Butt - Director


WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)

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

1. STATUTORY INFORMATION

Westin Care 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.

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.
Freehold property - Straight line over 50 years
Improvements to property - Straight line over 10 years
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 132 (2023 - 70 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 August 2023 2,675,659 277,277 -
Additions 4,004,959 10,173 7,000
At 31 July 2024 6,680,618 287,450 7,000
DEPRECIATION
At 1 August 2023 178,377 88,775 -
Charge for year 93,563 27,976 1,750
At 31 July 2024 271,940 116,751 1,750
NET BOOK VALUE
At 31 July 2024 6,408,678 170,699 5,250
At 31 July 2023 2,497,282 188,502 -

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 194,112 84,114 699 3,231,861
Additions 41,447 - 12,218 4,075,797
At 31 July 2024 235,559 84,114 12,917 7,307,658
DEPRECIATION
At 1 August 2023 90,270 14,019 466 371,907
Charge for year 26,039 21,029 1,394 171,751
At 31 July 2024 116,309 35,048 1,860 543,658
NET BOOK VALUE
At 31 July 2024 119,250 49,066 11,057 6,764,000
At 31 July 2023 103,842 70,095 233 2,859,954

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 215,058 170,619
Amounts owed by group undertakings 1,971,382 1,513,666
Other debtors 24,071 17,382
2,210,511 1,701,667

WESTIN CARE LIMITED (REGISTERED NUMBER: 12404483)

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 239,345 230,813
Hire purchase contracts 21,828 21,828
Trade creditors 50,253 36,907
Amounts owed to group undertakings 1,055,435 665,802
Taxation and social security 309,497 118,740
Other creditors 241,843 134,918
1,918,201 1,209,008

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,193,502 3,566,252
Hire purchase contracts 36,088 46,574
7,229,590 3,612,826

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,213,609 1,188,809