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Company Registration No. 12294771 (England and Wales)
WEST GROWTH UK LTD Unaudited accounts for the year ended 30 June 2024
WEST GROWTH UK LTD Unaudited accounts Contents
Page
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WEST GROWTH UK LTD Company Information for the year ended 30 June 2024
Directors
CHEUNG, Kin Ping LEUNG, Chi King Tommy LO, Ka Ki Beon YAP, Mei Kheng
Company Number
12294771 (England and Wales)
Registered Office
BAY 4, WESTON CENTRE WESTON ROAD CREWE CW1 6FL ENGLAND
Accountants
My Synergy Limited 71-75 Shelton Street Covent Garden London WC2H 9JQ
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WEST GROWTH UK LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
63,543 
31,341 
Current assets
Inventories
343,592 
213,532 
Debtors
115,964 
178,508 
Cash at bank and in hand
200,898 
355,277 
660,454 
747,317 
Creditors: amounts falling due within one year
(552,600)
(535,624)
Net current assets
107,854 
211,693 
Net assets
171,397 
243,034 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
171,297 
242,934 
Shareholders' funds
171,397 
243,034 
For the year ending 30 June 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 17 March 2025 and were signed on its behalf by
LEUNG, Chi King Tommy Director Company Registration No. 12294771
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WEST GROWTH UK LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
WEST GROWTH UK LTD is a private company, limited by shares, registered in England and Wales, registration number 12294771. The registered office is BAY 4, WESTON CENTRE, WESTON ROAD, CREWE, CW1 6FL, ENGLAND.
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
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
25% WDV
Fixtures & fittings
25% WDV
Computer equipment
25% WDV
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
25,063 
23,333 
365 
48,761 
Additions
2,596 
42,779 
138 
45,513 
At 30 June 2024
27,659 
66,112 
503 
94,274 
Depreciation
At 1 July 2023
17,260 
- 
160 
17,420 
Charge for the year
2,530 
10,695 
86 
13,311 
At 30 June 2024
19,790 
10,695 
246 
30,731 
Net book value
At 30 June 2024
7,869 
55,417 
257 
63,543 
At 30 June 2023
7,803 
23,333 
205 
31,341 
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WEST GROWTH UK LTD Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,657 
166,514 
Accrued income and prepayments
2,409 
1,771 
85,066 
168,285 
Amounts falling due after more than one year
Other debtors
30,898 
10,223 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,025 
61,212 
Trade creditors
145,896 
60,773 
Amounts owed to group undertakings and other participating interests
325,021 
324,214 
Taxes and social security
6,233 
3,546 
Other creditors
- 
(7)
Loans from directors
73,425 
85,886 
552,600 
535,624 
7
Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
8
Controlling party
The company is 50% controlled by CCL Holding Company Limited held at 11 York Street, Parnell, Auckland and 25% controlled by Lo Ka Ki Beon and 25% controlled by Leung Chi King Tommy.
9
Average number of employees
During the year the average number of employees was 6 (2023: 4).
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