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Registration number: 13979262

West Chirnells Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

West Chirnells Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

West Chirnells Limited

Company Information

Director | Claire Emma - Louise Walton

Registered office | Blakelaw Farm West Woodburn Hexham Northumberland NE48 2TE

Accountants | AMT Business (Northumbria) Limited Ground Floor Lion House Willowburn Trading Estate Alnwick Northumberland NE66 2PF

West Chirnells Limited

(Registration number: 13979262)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,150 | 4,550
Current assets |  |  |
Debtors | 5 | 687 | 1,559
Cash at bank and in hand |  | 3,635 | 2,282
|  | 4,322 | 3,841
Creditors: Amounts falling due within one year | 6 | (11,338) | (8,271)
Net current liabilities |  | (7,016) | (4,430)
Net (liabilities)/assets |  | (3,866) | 120
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (3,966) | 20
Shareholders' (deficit)/funds |  | (3,866) | 120

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 August 2025

......................................... Claire Emma - Louise Walton Director

West Chirnells Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Blakelaw Farm
West Woodburn
Hexham
Northumberland
NE48 2TE
England

These financial statements were authorised for issue by the director on 31 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor Vehicles | 20% S/L

West Chirnells Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

West Chirnells Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 2).

West Chirnells Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 7,000 | 7,000
At 31 March 2025 | 7,000 | 7,000
Depreciation
At 1 April 2024 | 2,450 | 2,450
Charge for the year | 1,400 | 1,400
At 31 March 2025 | 3,850 | 3,850
Carrying amount
At 31 March 2025 | 3,150 | 3,150
At 31 March 2024 | 4,550 | 4,550

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 636 | 709
Other debtors | 51 | 850
| 687 | 1,559

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 2,000 | 490
Trade creditors |  | 246 | 2,155
Taxation and social security |  | 1,164 | 1,565
Accruals and deferred income |  | 890 | 800
Other creditors |  | 4,679 | 986
Amounts due to related parties |  | 2,359 | 2,275
|  | 11,338 | 8,271

West Chirnells Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 2,000 | 490

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £Nil (2024 - £14.00) per each Ordinary Shares |  | - |  | 1,400