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REGISTERED NUMBER: 07723836 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

L & A WESTROP LIMITED

L & A WESTROP LIMITED (REGISTERED NUMBER: 07723836)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L & A WESTROP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: L Westrop
Miss A Westrop
P R Westrop





SECRETARY: Miss A Westrop





REGISTERED OFFICE: Dane Hill Farm
Tempsford Road
Sandy
Bedfordshire
SG19 2AH





REGISTERED NUMBER: 07723836 (England and Wales)





ACCOUNTANTS: Bayler Wood Associates Ltd
Chartered Certified Accountants
2 Church Lane
Walgrave
Northamptonshire
NN6 9QH

L & A WESTROP LIMITED (REGISTERED NUMBER: 07723836)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 335,719 290,174

CURRENT ASSETS
Debtors 5 64,081 24,266
Cash at bank 1,341 8,408
65,422 32,674
CREDITORS
Amounts falling due within one year 6 136,312 153,931
NET CURRENT LIABILITIES (70,890 ) (121,257 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

264,829

168,917

PROVISIONS FOR LIABILITIES 51,502 31,580
NET ASSETS 213,327 137,337

CAPITAL AND RESERVES
Called up share capital 7 4 4
Retained earnings 213,323 137,333
SHAREHOLDERS' FUNDS 213,327 137,337

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

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

L & A WESTROP LIMITED (REGISTERED NUMBER: 07723836)

BALANCE SHEET - continued
31 AUGUST 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 13 August 2025 and were signed on its behalf by:





L Westrop - Director


L & A WESTROP LIMITED (REGISTERED NUMBER: 07723836)

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

1. STATUTORY INFORMATION

L & A Westrop Limited 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 represents net invoiced work done, excluding value added tax.

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 - 15% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

L & A WESTROP LIMITED (REGISTERED NUMBER: 07723836)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 537,776 26,749 7,864 572,389
Additions 110,054 - 2,974 113,028
Disposals (29,930 ) - - (29,930 )
At 31 August 2024 617,900 26,749 10,838 655,487
DEPRECIATION
At 1 September 2023 248,304 26,749 7,162 282,215
Charge for year 62,837 - 855 63,692
Eliminated on disposal (26,139 ) - - (26,139 )
At 31 August 2024 285,002 26,749 8,017 319,768
NET BOOK VALUE
At 31 August 2024 332,898 - 2,821 335,719
At 31 August 2023 289,472 - 702 290,174

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 46,157 20,576
VAT 17,589 3,370
Prepayments 335 320
64,081 24,266

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts - 3,466
Trade creditors 2,654 15,431
Directors loan account 131,698 133,174
Sundry creditors and accruals 1,960 1,860
136,312 153,931

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 Ordinary 1 2 2
1 A Ordinary 1 1 1
1 B Ordinary 1 1 1
4 4