REGISTERED NUMBER: 08268394 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

WESTLEIGH J SCALES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W J Scales

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

08268394 (England and Wales)

ACCOUNTANTS:

Mark J Rees LLP Chartered Accountants

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

FIXED ASSETS

Tangible assets

4

115,350

38,679

Investments

5

1,000

1,000

116,350

39,679

CURRENT ASSETS

Debtors

6

319,624

181,936

Cash at bank

44,698

9,307

364,322

191,243

CREDITORS

Amounts falling due within one year

7

150,794

75,612

NET CURRENT ASSETS

213,528

115,631

TOTAL ASSETS LESS CURRENT LIABILITIES

329,878

155,310

CREDITORS

Amounts falling due after more than one year

8

(141,319

)

(80,470

)

PROVISIONS FOR LIABILITIES

(5,019

)

(1,382

)

ACCRUALS AND DEFERRED INCOME

(6,120

)

(6,120

)

NET ASSETS

177,420

67,338

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

177,320

67,238

SHAREHOLDERS' FUNDS

177,420

67,338

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 29 August 2025 and were signed by:

Mr W J Scales - Director

1.	STATUTORY INFORMATION

Westleigh J Scales 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.

This is the first year in which the financial statements have been prepared under FRS 102. There are no transitional adjustments.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Investment income

Investment income comprises the profit from an LLP.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2023

39,000

4,603

43,603

Additions

97,577

729

98,306

At 30 November 2024

136,577

5,332

141,909

DEPRECIATION

At 1 December 2023

3,250

1,674

4,924

Charge for year

21,135

500

21,635

At 30 November 2024

24,385

2,174

26,559

NET BOOK VALUE

At 30 November 2024

112,192

3,158

115,350

At 30 November 2023

35,750

2,929

38,679

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2023

39,000

Additions

97,577

At 30 November 2024

136,577

DEPRECIATION

At 1 December 2023

3,250

Charge for year

21,135

At 30 November 2024

24,385

NET BOOK VALUE

At 30 November 2024

112,192

At 30 November 2023

35,750

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2024

2023

£

£

Capital in LLP

1,000

1,000

6.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Other debtors

59,879

35,396

Amounts falling due after more than one year:

Other debtors

259,745

146,540

Aggregate amounts

319,624

181,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,500

10,461

Hire purchase contracts

13,295

3,709

Trade creditors

(1

)

-

Taxation and social security

121,000

58,442

Other creditors

6,000

3,000

150,794

75,612

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

40,776

51,415

Hire purchase contracts

100,543

29,055

141,319

80,470

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr W J Scales.