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Company Registration No. 10856383 (England and Wales)
West Groundworks Ltd Unaudited accounts for the year ended 31 July 2024
West Groundworks Ltd Unaudited accounts Contents
Page
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West Groundworks Ltd Company Information for the year ended 31 July 2024
Directors
Ian West Marije Kootstra
Company Number
10856383 (England and Wales)
Registered Office
27 Jarden Letchworth Garden City Hertfordshire SG6 2NR
Accountants
Morgan Barrett Accountancy 20 Church Street Little Shelford Cambridge Cambridgeshire CB22 5HG
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of West Groundworks Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of West Groundworks Ltd for the year ended 31 July 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of West Groundworks Ltd, as a body, in accordance with the terms of our engagement letter dated 7 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of West Groundworks Ltd and state those matters that we have agreed to state to the Board of Directors of West Groundworks Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Groundworks Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that West Groundworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of West Groundworks Ltd. You consider that West Groundworks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of West Groundworks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Morgan Barrett Accountancy Chartered Certified Accountants 20 Church Street Little Shelford Cambridge Cambridgeshire CB22 5HG 20 January 2025
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West Groundworks Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,855 
8,855 
Current assets
Debtors
127,956 
98,011 
Cash at bank and in hand
66,620 
23,575 
194,576 
121,586 
Creditors: amounts falling due within one year
(47,886)
(49,476)
Net current assets
146,690 
72,110 
Net assets
188,545 
80,965 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
188,543 
80,963 
Shareholders' funds
188,545 
80,965 
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Ian West Director Company Registration No. 10856383
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West Groundworks Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
West Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 10856383. The registered office is 27 Jarden, Letchworth Garden City, Hertfordshire, SG6 2NR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Reducing Balance
Motor vehicles
8% Reducing Balance
Going concern
The company has the financial backing of the directors and is a going concern.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
14,641 
5,600 
20,241 
Additions
41,777 
- 
41,777 
At 31 July 2024
56,418 
5,600 
62,018 
Depreciation
At 1 August 2023
9,159 
2,227 
11,386 
Charge for the year
8,507 
270 
8,777 
At 31 July 2024
17,666 
2,497 
20,163 
Net book value
At 31 July 2024
38,752 
3,103 
41,855 
At 31 July 2023
5,482 
3,373 
8,855 
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West Groundworks Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
14,541 
734 
Trade debtors
28,965 
34,945 
Other debtors
84,450 
62,332 
127,956 
98,011 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
4,309 
Taxes and social security
35,208 
26,630 
Other creditors
420 
10,210 
Loans from directors
12,258 
8,327 
47,886 
49,476 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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