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REGISTERED NUMBER: 07607571 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

WESTERN MOUNT LODGE LTD

WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


WESTERN MOUNT LODGE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: F Singh
M Singh





SECRETARY: M Singh





REGISTERED OFFICE: 109 Radbourne Street
Derby
Derbyshire
DE22 3BW





REGISTERED NUMBER: 07607571 (England and Wales)





ACCOUNTANTS: STGCA LLP t/a Sterling
Chartered Accountants
505 Pinner Road
Harrow
Middlesex
HA2 6EH

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WESTERN MOUNT LODGE LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Western Mount Lodge Ltd for the year ended 31 July 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Western Mount Lodge Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Western Mount Lodge Ltd and state those matters that we have agreed to state to the Board of Directors of Western Mount Lodge Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Western Mount Lodge Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Western Mount Lodge Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Western Mount Lodge Ltd. You consider that Western Mount Lodge Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Western Mount Lodge Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






STGCA LLP t/a Sterling
Chartered Accountants
505 Pinner Road
Harrow
Middlesex
HA2 6EH


Date: .............................................

WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

BALANCE SHEET
31 JULY 2024

31/7/24 31/7/23
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 370,218 379,719
370,218 379,719

CURRENT ASSETS
Debtors 6 337,250 238,574
Cash at bank and in hand 179,708 115,331
516,958 353,905
CREDITORS
Amounts falling due within one year 7 117,951 84,927
NET CURRENT ASSETS 399,007 268,978
TOTAL ASSETS LESS CURRENT
LIABILITIES

769,225

648,697

PROVISIONS FOR LIABILITIES 1,394 1,556
NET ASSETS 767,831 647,141

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 49,000 49,000
Retained earnings 717,831 597,141
767,831 647,141

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

BALANCE SHEET - continued
31 JULY 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:




M Singh - Director



F Singh - Director


WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Western Mount Lodge 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.

Revenue
Turnover is the amount derived from the sale of services falling within the company's ordinary activities (excluding value added tax).
Revenue from the provision of services is only recognised when the amounts to be recognised are fixed or determinable and collectibility is reasonably assured.

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.
Land and buildings - 2% on cost
Plant and machinery etc - 15% on reducing balance

Included in freehold property is land which is not depreciated.

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.

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.

WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 August 2023
and 31 July 2024 502,264
AMORTISATION
At 1 August 2023
and 31 July 2024 502,264
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 August 2023
and 31 July 2024 475,918 30,500 506,418
DEPRECIATION
At 1 August 2023 102,751 23,948 126,699
Charge for year 8,518 983 9,501
At 31 July 2024 111,269 24,931 136,200
NET BOOK VALUE
At 31 July 2024 364,649 5,569 370,218
At 31 July 2023 373,167 6,552 379,719

Included in cost of land and buildings is freehold land of £ 50,000 (2023 - £ 50,000 ) which is not depreciated.

The directors do not consider the historical cost of the freehold property above to be materially different from it's fair value.

6. DEBTORS
31/7/24 31/7/23
£ £
Amounts falling due within one year:
Other debtors 22,487 4,441

WESTERN MOUNT LODGE LTD (REGISTERED NUMBER: 07607571)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


6. DEBTORS - continued
31/7/24 31/7/23
£ £
Amounts falling due after more than one year:
Amounts owed by group undertakings 314,763 234,133

Aggregate amounts 337,250 238,574

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£ £
Taxation and social security 108,283 78,347
Other creditors 9,668 6,580
117,951 84,927

8. ULTIMATE CONTROLLING PARTY

The parent company is The Villas Care Homes Ltd. The ultimate controlling party is Mr Fateh Singh.