1 December 2023 false No description of principal activity Taxfiler 2024.6 12336907business:PrivateLimitedCompanyLtd2023-12-012024-11-30 123369072023-11-30 123369072023-12-012024-11-30 12336907business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 12336907business:AbridgedAccounts2023-12-012024-11-30 123369072024-11-30 12336907business:Director12023-12-012024-11-30 12336907business:Director22023-12-012024-11-30 12336907business:RegisteredOffice2023-12-012024-11-30 123369072023-11-30 12336907core:WithinOneYear2024-11-30 12336907core:WithinOneYear2023-11-30 12336907core:AfterOneYear2024-11-30 12336907core:AfterOneYear2023-11-30 12336907core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 12336907core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 12336907core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 12336907core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 12336907core:PreviouslyStatedAmount2024-11-30 12336907core:PreviouslyStatedAmount2023-11-30 12336907business:SmallEntities2023-12-012024-11-30 12336907countries:EnglandWales2023-12-012024-11-30 12336907core:LandBuildings2023-12-012024-11-30 123369072022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 12336907 (England and Wales)
Western Universe Limited Unaudited accounts for the year ended 30 November 2024
Western Universe Limited Unaudited accounts Contents
Page
- 2 -
Western Universe Limited Company Information for the year ended 30 November 2024
Directors
Andrzej Swiec Aneta Swiec
Company Number
12336907 (England and Wales)
Registered Office
33 Central Avenue Cambridge CB4 2XQ England
- 3 -
Western Universe Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
725,275 
326,497 
Current assets
Inventories
- 
345,197 
Cash at bank and in hand
72,869 
1,723 
72,869 
346,920 
Creditors: amounts falling due within one year
(338,314)
(481,767)
Net current liabilities
(265,445)
(134,847)
Total assets less current liabilities
459,830 
191,650 
Creditors: amounts falling due after more than one year
(428,862)
(236,380)
Net assets/(liabilities)
30,968 
(44,730)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
30,868 
(44,830)
Shareholders' funds
30,968 
(44,730)
For the year ending 30 November 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 14 May 2025 and were signed on its behalf by
Andrzej Swiec Director Company Registration No. 12336907
- 4 -
Western Universe Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Western Universe Limited is a private company, limited by shares, registered in England and Wales, registration number 12336907. The registered office is 33 Central Avenue, Cambridge, CB4 2XQ, 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
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:
Land & buildings
2% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. Inventories contain of Property for resale at cost plus expenses made to prepare it for sale (under IAS2).
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2023
335,409 
Additions
405,572 
At 30 November 2024
740,981 
Depreciation
At 1 December 2023
8,912 
Charge for the year
6,794 
At 30 November 2024
15,706 
Net book value
At 30 November 2024
725,275 
At 30 November 2023
326,497 
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 5 -