2024-04-012025-03-312025-03-31false11767018WEST COUNTRY BRAKE SERVICES 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WEST COUNTRY BRAKE SERVICES LTD

Registered Number
11767018
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

WEST COUNTRY BRAKE SERVICES LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

FINNIGAN, Y J

Registered Address

34 Boulevard
Weston-Super-Mare
BS23 1NF

Registered Number

11767018 (England and Wales)
WEST COUNTRY BRAKE SERVICES LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets356,15859,204
56,15859,204
Current assets
Stocks9,035-
Debtors163,522182,861
Cash at bank and on hand15,35214,210
187,909197,071
Creditors amounts falling due within one year4(129,551)(160,118)
Net current assets (liabilities)58,35836,953
Total assets less current liabilities114,51696,157
Creditors amounts falling due after one year(3,982)(6,705)
Net assets110,53489,452
Capital and reserves
Called up share capital100100
Profit and loss account110,43489,352
Shareholders' funds110,53489,452
The financial statements were approved and authorised for issue by the Director on 23 July 2025, and are signed on its behalf by:
FINNIGAN, Y J
Director
Registered Company No. 11767018
WEST COUNTRY BRAKE SERVICES LTD
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. 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. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year1110
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2474,387
Additions4,980
At 31 March 2579,367
Depreciation and impairment
At 01 April 2415,184
Charge for year8,025
At 31 March 2523,209
Net book value
At 31 March 2556,158
At 31 March 2459,204
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables11,50153,900
Amounts owed to related parties4774,289
Taxation and social security93,45079,489
Finance lease and HP contracts2,72312,216
Other creditors4477,542
Accrued liabilities and deferred income20,9532,682
Total129,551160,118
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Secured creditors
Creditors include hire purchase loans which are secured of £6,705 (2024: £18,925)
6.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts3,9826,705