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REGISTERED NUMBER: 09556957 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

West View Garage Ltd

West View Garage Ltd (Registered number: 09556957)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


West View Garage Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr P Moore
Mr N Wright





REGISTERED OFFICE: Unit 4a
West View Garages
Barlby Road
Selby
YO8 5BE





REGISTERED NUMBER: 09556957 (England and Wales)





ACCOUNTANTS: Beacon Accountants Ltd
Fairway View
24 Gus Walker Drive
Pocklington
York
YO42 2WA

West View Garage Ltd (Registered number: 09556957)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,052 8,715

CURRENT ASSETS
Stocks 50,900 32,950
Debtors 5 22,775 7,682
Cash at bank and in hand 39,296 68,933
112,971 109,565
CREDITORS
Amounts falling due within one year 6 55,185 59,748
NET CURRENT ASSETS 57,786 49,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,838

58,532

PROVISIONS FOR LIABILITIES 1,340 1,656
NET ASSETS 63,498 56,876

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 63,298 56,676
63,498 56,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

West View Garage Ltd (Registered number: 09556957)

Balance Sheet - continued
30 April 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:




Mr P Moore - Director



Mr N Wright - Director


West View Garage Ltd (Registered number: 09556957)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

West View Garage Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 10% on cost

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

West View Garage Ltd (Registered number: 09556957)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 17,924
Additions 500
At 30 April 2025 18,424
DEPRECIATION
At 1 May 2024 9,209
Charge for year 2,163
At 30 April 2025 11,372
NET BOOK VALUE
At 30 April 2025 7,052
At 30 April 2024 8,715

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 14,881 7,315
Other debtors 7,894 367
22,775 7,682

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 11,389 9,450
Taxation and social security 24,334 29,369
Other creditors 19,462 20,929
55,185 59,748