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WEST COAST CARS LIMITED

Registered Number
05122371
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

WEST COAST CARS LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

PITCHFORD, Daniel
PITCHFORD, David Anthony

Company Secretary

PITCHFORD, Daniel

Registered Address

C/O West Coast Cars Limited
Solway Road
Workington
CA14 2TQ

Registered Number

05122371 (England and Wales)
WEST COAST CARS LIMITED
Statement of Financial Position
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets38,8845,205
8,8845,205
Current assets
Stocks4169,865187,978
Debtors558,22448,237
Cash at bank and on hand55,34583,475
283,434319,690
Creditors amounts falling due within one year6(162,222)(194,736)
Net current assets (liabilities)121,212124,954
Total assets less current liabilities130,096130,159
Creditors amounts falling due after one year7(25,417)(30,417)
Net assets104,67999,742
Capital and reserves
Called up share capital200200
Profit and loss account104,47999,542
Shareholders' funds104,67999,742
The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2025, and are signed on its behalf by:
PITCHFORD, Daniel
Director
Registered Company No. 05122371
WEST COAST CARS LIMITED
Notes to the Financial Statements
for the year ended 30 April 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.
2.Average number of employees

20252024
Average number of employees during the year65
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 2439,40739,407
Additions4,8004,800
At 30 April 2544,20744,207
Depreciation and impairment
At 01 May 2434,20234,202
Charge for year1,1211,121
At 30 April 2535,32335,323
Net book value
At 30 April 258,8848,884
At 30 April 245,2055,205
4.Stocks

2025

2024

££
Raw materials and consumables169,865187,978
Total169,865187,978
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables43,94746,184
Other debtors11,931-
Prepayments and accrued income2,3462,053
Total58,22448,237
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables10,23826,941
Taxation and social security9,18419,284
Other creditors132,100142,535
Accrued liabilities and deferred income10,7005,976
Total162,222194,736
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts25,41730,417
Total25,41730,417