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REGISTERED NUMBER: 07388868 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

WEST & WEST LIMITED

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WEST & WEST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr D M West
Mrs E West
Mr R McGill
Mr M P Woodward





REGISTERED OFFICE: Unit 14a
Oddington Grange
Weston On The Green
Oxfordshire
OX25 3QW





REGISTERED NUMBER: 07388868 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,961 30,993

CURRENT ASSETS
Debtors 5 1,394,355 937,443
Cash at bank 288,134 195,046
1,682,489 1,132,489
CREDITORS
Amounts falling due within one year 6 1,031,131 905,050
NET CURRENT ASSETS 651,358 227,439
TOTAL ASSETS LESS CURRENT
LIABILITIES

714,319

258,432

CREDITORS
Amounts falling due after more than one
year

7

(101,482

)

(211,442

)

PROVISIONS FOR LIABILITIES 9 (10,010 ) -
NET ASSETS 602,827 46,990

CAPITAL AND RESERVES
Called up share capital 10 502 502
Retained earnings 602,325 46,488
SHAREHOLDERS' FUNDS 602,827 46,990

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

BALANCE SHEET - continued
30 SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Board of Directors and authorised for issue on 14 February 2025 and were signed on its behalf by:




Mrs E West - Director



Mr D M West - Director


WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

West & West 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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 30 (2023 - 32 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 1,001 73,491 19,561 94,053
Additions - 45,588 7,696 53,284
Assets transferred from
Capstone Design Consultants
Oxford Ltd


-


-


8,774


8,774


At 30 September 2024 1,001 119,079 36,031 156,111
DEPRECIATION
At 1 October 2023 488 46,702 15,870 63,060
Charge for year 103 18,094 8,000 26,197
Assets transferred from
Capstone Design Consultants
Oxford Ltd


-


-


3,893


3,893


At 30 September 2024 591 64,796 27,763 93,150
NET BOOK VALUE
At 30 September 2024 410 54,283 8,268 62,961
At 30 September 2023 513 26,789 3,691 30,993

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 40,269
DEPRECIATION
At 1 October 2023 22,478
Charge for year 4,448
At 30 September 2024 26,926
NET BOOK VALUE
At 30 September 2024 13,343
At 30 September 2023 17,791

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 320,067 273,257
Amounts owed by group undertakings 68,650 34,242
Amounts recoverable on contract 906,718 524,783
Other debtors 5,000 -
VAT 69,507 28,556
Deferred tax asset - 57,303
Prepayments 24,413 19,302
1,394,355 937,443

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 19,996 19,999
Other loans 83,302 139,014
Hire purchase contracts 7,358 9,011
Trade creditors 598,925 545,255
Tax 137,572 -
Social security and other taxes 63,348 54,461
Other creditors 101,221 87,889
Directors' loan accounts - 28,704
Accrued expenses 19,409 20,717
1,031,131 905,050

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 13,346 19,999
Bank loans - 2-5 years - 13,341
Other loans 41,667 82,609
Other loans - 2-5 years 41,667 83,333
Hire purchase contracts 4,802 12,160
101,482 211,442

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Other loans 166,636 304,956

The Other Loans are secured by way of a directors personal guarantee.

9. PROVISIONS FOR LIABILITIES
30.9.24
£   
Deferred tax
Accelerated capital allowances 10,010

WEST & WEST LIMITED (REGISTERED NUMBER: 07388868)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 (57,303 )
Charge to Income Statement during year 67,313
Balance at 30 September 2024 10,010

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
500 Ordinary £1 500 500
2 Ordinary B £1 2 2
502 502

11. PENSION COMMITMENTS

The company operates a money purchase (defined contribution) pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £22,686 (2023 - £15,993). As at 30 September 2024 £8,123 (2023 - £9,458) was outstanding and is included in other creditors.

12. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mr D M West and Mrs E West by virtue of their shareholdings in the parent company, WestOx Ltd, a company registered in England and Wales.