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REGISTERED NUMBER: 11615433 (England and Wales)

















West Design And Build Yorkshire Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024






West Design And Build Yorkshire Limited (Registered number: 11615433)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


West Design And Build Yorkshire Limited

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTORS: Mr T West
Mrs E West





REGISTERED OFFICE: 9 Market Place
Hedon
East Yorkshire
HU12 8JA





REGISTERED NUMBER: 11615433 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

West Design And Build Yorkshire Limited (Registered number: 11615433)

BALANCE SHEET
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,500 15,955
12,500 15,955

CURRENT ASSETS
Stocks 6 400 1,500
Debtors 7 902 5,337
Cash at bank 6,349 13,190
7,651 20,027
CREDITORS
Amounts falling due within one year 8 17,613 20,933
NET CURRENT LIABILITIES (9,962 ) (906 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,538

15,049

CREDITORS
Amounts falling due after more than one
year

9

(2,637

)

(12,533

)

PROVISIONS FOR LIABILITIES (2,375 ) (3,032 )
NET LIABILITIES (2,474 ) (516 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,574 ) (616 )
SHAREHOLDERS' FUNDS (2,474 ) (516 )

West Design And Build Yorkshire Limited (Registered number: 11615433)

BALANCE SHEET - continued
31 October 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:




Mr T West - Director



Mrs E West - Director


West Design And Build Yorkshire Limited (Registered number: 11615433)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

West Design And Build Yorkshire Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

West Design And Build Yorkshire Limited (Registered number: 11615433)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 11,000
AMORTISATION
At 1 November 2023
and 31 October 2024 11,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 3,329 66 31,200 2,136 36,731
Additions - - - 299 299
At 31 October 2024 3,329 66 31,200 2,435 37,030
DEPRECIATION
At 1 November 2023 1,570 36 18,038 1,132 20,776
Charge for year 264 4 3,291 195 3,754
At 31 October 2024 1,834 40 21,329 1,327 24,530
NET BOOK VALUE
At 31 October 2024 1,495 26 9,871 1,108 12,500
At 31 October 2023 1,759 30 13,162 1,004 15,955

West Design And Build Yorkshire Limited (Registered number: 11615433)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2023
and 31 October 2024 31,200
DEPRECIATION
At 1 November 2023
and 31 October 2024 18,038
NET BOOK VALUE
At 31 October 2024 13,162
At 31 October 2023 13,162

6. STOCKS
2024 2023
£    £   
Stocks 400 500
Work-in-progress - 1,000
400 1,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,494
Other debtors - 3,795
VAT 435 -
Prepayments 467 48
902 5,337

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 4,720 4,963
Trade creditors 1,354 393
Tax 197 231
Social security and other taxes 164 179
VAT - 3,362
Other creditors 5,086 -
Directors' current accounts 35 5,934
Accruals 1,057 871
17,613 20,933

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 2,637 9,000
Hire purchase contracts - 3,533
2,637 12,533

West Design And Build Yorkshire Limited (Registered number: 11615433)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mr T West and Mrs E West
Balance outstanding at start of year - 1,215
Amounts repaid - (1,215 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. GOING CONCERN

At the balance sheet date the balance sheet shows negative shareholders funds of £2,531. The applicability of going concern is dependent upon the continued financial support of the company's creditors. There are no indications that this support will cease.