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Registration number: 14075994

West End Farm Ltd

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 September 2024

 

West End Farm Ltd

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

West End Farm Ltd

(Registration number: 14075994)
Abridged Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

29,119

29,400

Other financial assets

5

13,580

-

 

42,699

29,400

Current assets

 

Debtors

2,000

1,640

Cash at bank and in hand

 

95,639

7,485

 

97,639

9,125

Creditors: Amounts falling due within one year

(42,043)

(37,400)

Net current assets/(liabilities)

 

55,596

(28,275)

Net assets

 

98,295

1,125

Capital and reserves

 

Called up share capital

200

200

Profit and loss account

98,095

925

Total equity

 

98,295

1,125

For the financial 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 of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 11 June 2025 and signed on its behalf by:
 

Dr R M Warnock

Director

Mr N W Bentley

Director

 

West End Farm Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Veterinary Hospital
131 Somerset Road
Almondbury
Huddersfield
HD5 8HN

These financial statements were authorised for issue by the Board on 11 June 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

West End Farm Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

4

Investments

Total
£

Cost or valuation

At 1 October 2023

29,400

Disposals

(281)

At 30 September 2024

29,119

Carrying amount

At 30 September 2024

29,119

At 30 September 2023

29,400

5

Other financial assets (current and non-current)

Total
£

Non-current financial assets

Cost or valuation

Fair value adjustments

137

Additions

13,443

At 30 September 2024

13,580

Carrying amount

At 30 September 2024

13,580