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WEST ROYD B&B LIMITED

Registered Number
06131549
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

WEST ROYD B&B LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

HIGGINSON, Debra-Jane

Registered Address

Westroyd Station Road
Robin Hoods Bay
Whitby
YO22 4RL

Registered Number

06131549 (England and Wales)
WEST ROYD B&B LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets313,36317,817
13,36317,817
Current assets
Stocks4,0574,057
Debtors223580
Cash at bank and on hand4,8513,127
9,1317,764
Creditors amounts falling due within one year4(25,008)(23,407)
Net current assets (liabilities)(15,877)(15,643)
Total assets less current liabilities(2,514)2,174
Provisions for liabilities5(1,201)(2,073)
Net assets(3,715)101
Capital and reserves
Called up share capital100100
Profit and loss account(3,815)1
Shareholders' funds(3,715)101
The financial statements were approved and authorised for issue by the Director on 22 July 2025, and are signed on its behalf by:
HIGGINSON, Debra-Jane
Director
Registered Company No. 06131549
WEST ROYD B&B LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-33
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.
2.Average number of employees

20252024
Average number of employees during the year01
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 242,36851,9652,91657,249
At 31 March 252,36851,9652,91657,249
Depreciation and impairment
At 01 April 241,30735,2102,91539,432
Charge for year2654,189-4,454
At 31 March 251,57239,3992,91543,886
Net book value
At 31 March 2579612,566113,363
At 31 March 241,06116,755117,817
4.Creditors: amounts due within one year

2025

2024

££
Other creditors23,04221,516
Accrued liabilities and deferred income1,9661,891
Total25,00823,407
5.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,2012,073
Total1,2012,073