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Registered number: 13042481
West Park Developments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13042481
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 366,192
Debtors 5 1,781 2,240
Cash at bank and in hand - 12
1,781 368,444
Creditors: Amounts Falling Due Within One Year 6 (49,039 ) (384,920 )
NET CURRENT ASSETS (LIABILITIES) (47,258 ) (16,476 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,258 ) (16,476 )
NET LIABILITIES (47,258 ) (16,476 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (47,358 ) (16,576 )
SHAREHOLDERS' FUNDS (47,258) (16,476)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Paul Huish
Director
19 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
West Park Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13042481 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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
As at the year end, the company's balance sheet shows an overall deficiency of assets amounting to £47,258 (2023: £16,476). Accordingly, the director has had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis as the director continues to provide financial support when necessary to the company. The director has also reviewed the position for 12 months from the date the accounts were approved and the opinion of the director is the company will reduce the balance sheet deficiency.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.4. Stocks and Work in Progress
Work in progress comprises direct costs, where applicable, and those overheads that have been incurred in bringing the inventories to their present state and condition. At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately.
2.5. Taxation
The current income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Stocks
2024 2023
£ £
Work in progress - 366,192
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,781 2,240
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 82
Other loans - 164,864
Other creditors 49,039 219,974
49,039 384,920
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3