Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-232025-05-2342023-09-01falsetrueOther business support4falsefalse 05355486 2023-09-01 2024-08-31 05355486 2022-09-01 2023-08-31 05355486 2024-08-31 05355486 2023-08-31 05355486 2022-09-01 05355486 c:Director2 2023-09-01 2024-08-31 05355486 d:CurrentFinancialInstruments 2024-08-31 05355486 d:CurrentFinancialInstruments 2023-08-31 05355486 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05355486 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05355486 d:ShareCapital 2023-09-01 2024-08-31 05355486 d:ShareCapital 2024-08-31 05355486 d:ShareCapital 2022-09-01 2023-08-31 05355486 d:ShareCapital 2023-08-31 05355486 d:ShareCapital 2022-09-01 05355486 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 05355486 d:RetainedEarningsAccumulatedLosses 2024-08-31 05355486 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 05355486 d:RetainedEarningsAccumulatedLosses 2023-08-31 05355486 d:RetainedEarningsAccumulatedLosses 2022-09-01 05355486 c:FRS102 2023-09-01 2024-08-31 05355486 c:Audited 2023-09-01 2024-08-31 05355486 c:FullAccounts 2023-09-01 2024-08-31 05355486 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05355486 c:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05355486 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 05355486









WEST HEATH CENTRE LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
WEST HEATH CENTRE LIMITED
REGISTERED NUMBER: 05355486

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Stocks
  
3,004
3,632

Debtors: amounts falling due within one year
 4 
-
869

Cash at bank and in hand
 5 
73,565
91,644

  
76,569
96,145

Creditors: amounts falling due within one year
 6 
(93,398)
(87,395)

Net current (liabilities)/assets
  
 
 
(16,829)
 
 
8,750

Total assets less current liabilities
  
(16,829)
8,750

  

Net (liabilities)/assets
  
(16,829)
8,750


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(16,929)
8,650

  
(16,829)
8,750


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 May 2025.




P L Knutton
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
WEST HEATH CENTRE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2023
100
8,650
8,750


Comprehensive income for the year

Loss for the year
-
(9,907)
(9,907)
Total comprehensive income for the year
-
(9,907)
(9,907)


Contributions by and distributions to owners

Dividends: Equity capital
-
(15,672)
(15,672)


At 31 August 2024
100
(16,929)
(16,829)



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2022
100
18,059
18,159


Comprehensive income for the year

Profit for the year
-
15,672
15,672
Total comprehensive income for the year
-
15,672
15,672


Contributions by and distributions to owners

Dividends: Equity capital
-
(25,081)
(25,081)


Total transactions with owners
-
(25,081)
(25,081)


At 31 August 2023
100
8,650
8,750


The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
WEST HEATH CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

West Heath Centre Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with registration number 05355486.  The address of the registered office is West Heath School, Ashgrove Road, Sevenoaks, Kent, England, TN13 1SR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue from weddings and parties, which includes catering revenue, are recognised when the invoice is raised.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. 
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
WEST HEATH CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
11,603
18,915

Social security costs
756
1,009

Cost of defined contribution scheme
601
903

12,960
20,827


The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Debtors

2024
2023
£
£


Trade debtors
-
869

-
869


Page 4

 
WEST HEATH CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
73,565
91,644

73,565
91,644



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
105

Amounts owed to group undertakings
91,769
84,125

Other taxation and social security
68
1,665

Accruals and deferred income
1,561
1,500

93,398
87,395



7.


Related party transactions

The Company has taken advantage of the exemptions conferred in FRS 102 Section 33 not to disclose transactions with other group companies where 100% of the voting rights are controlled within the group.
As at 31 August 2024, amounts due to other companies under common control amounted to £91,768 (2023: £84,125).


8.


Controlling party

The ulimate parent is West Heath 2000, a charitable company registered in England and Wales, and its registered office is West Heath School, Ashgrove Road, Sevenoaks, Kent, TN13 1SR.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 23 May 2025 by Laura Ambrose (Senior Statutory Auditor) on behalf of Haslers.

 
Page 5