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Registered number: 06656463
Westgate Glass & Mirror Company Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06656463
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,031 42,271
33,031 42,271
CURRENT ASSETS
Stocks 7,950 8,659
Debtors 5 119,338 134,121
Cash at bank and in hand 8,509 10,250
135,797 153,030
Creditors: Amounts Falling Due Within One Year 6 (122,999 ) (135,583 )
NET CURRENT ASSETS (LIABILITIES) 12,798 17,447
TOTAL ASSETS LESS CURRENT LIABILITIES 45,829 59,718
Creditors: Amounts Falling Due After More Than One Year 7 (44,290 ) (58,217 )
NET ASSETS 1,539 1,501
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 1,439 1,401
SHAREHOLDERS' FUNDS 1,539 1,501
Page 1
Page 2
For the year ending 30 September 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Ian Woods
Director
2 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Westgate Glass & Mirror Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06656463 . The registered office is Unit 1 Rawfolds Way, Spen Valley Industrial Park, Cleckheaton, BD19 5LJ.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over 5 years
Plant & Machinery Straight line over 5 years
Motor Vehicles 25% on cost
Fixtures & Fittings Straight line over 5 years
Computer Equipment Straight line over 5 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 8)
7 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 35,378 118,495 21,272 4,245 179,390
Additions 10,353 - - - 10,353
As at 30 September 2024 45,731 118,495 21,272 4,245 189,743
Depreciation
As at 1 October 2023 32,463 81,589 20,101 2,966 137,119
Provided during the period 2,255 16,187 453 698 19,593
As at 30 September 2024 34,718 97,776 20,554 3,664 156,712
Net Book Value
As at 30 September 2024 11,013 20,719 718 581 33,031
As at 1 October 2023 2,915 36,906 1,171 1,279 42,271
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 113,070 126,727
Other debtors 6,268 7,394
119,338 134,121
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,575 12,582
Trade creditors 34,498 36,250
Bank loans and overdrafts 5,352 5,219
Other creditors 41,458 41,864
Taxation and social security 33,116 39,668
122,999 135,583
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,863 21,438
Bank loans 31,427 36,779
44,290 58,217
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,438 34,020
Other Creditors 27,257 27,472
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,575 12,582
Later than one year and not later than five years 12,863 21,438
21,438 34,020
21,438 34,020
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 30,000 30,000
Later than one year and not later than five years 30,000 60,000
60,000 90,000
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Director 1
At start of period - £2,762
Amounts advanced - £0
Amounts repaid - (£2,762)
At end of period - £0
The above loan is unsecured, interest free and repayable on demand.
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