Westlink Mechanical Services Limited

Financial Statements for the Year Ended 30 June 2025

DIRECTORS:

G John

R M Elliott

REGISTERED OFFICE:

Unit D3

West Point Industrial Estate

Penarth Road

Cardiff

CF11 8JQ

REGISTERED NUMBER:

11284667 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

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 Westlink Mechanical Services Limited for the year ended 30 June 2025 which comprise the Profit & Loss Account, 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 icaew.com/membershandbook.

This report is made solely to the Board of Directors of Westlink Mechanical Services Limited, 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 Westlink Mechanical Services Limited and state those matters that we have agreed to state to the Board of Directors of Westlink Mechanical Services Limited, as a body, in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westlink Mechanical Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Westlink Mechanical Services Limited 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 Westlink Mechanical Services Limited. You consider that Westlink Mechanical Services Limited 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 Westlink Mechanical Services Limited. 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.

BPU Limited

Chartered Accountants

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

FIXED ASSETS

Tangible assets

3

40,504

54,005

CURRENT ASSETS

Stocks

11,000

9,500

Debtors

4

259,012

172,834

Cash at bank

353,093

278,160

623,105

460,494

CREDITORS

Amounts falling due within one year

5

308,076

153,980

NET CURRENT ASSETS

315,029

306,514

TOTAL ASSETS LESS CURRENT
LIABILITIES

355,533

360,519

CREDITORS

Amounts falling due after more than
one year

6

(9,097

)

(20,184

)

PROVISIONS FOR DEFERRED TAX

(10,100

)

(13,500

)

NET ASSETS

336,336

326,835

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

336,236

326,735

SHAREHOLDERS' FUNDS

336,336

326,835

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

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

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

G John - Director

1.	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.

Amounts recoverable on contracts is valued by reference to the stage of completion at the year end and recognises the appropriate profit element.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% reducing balance

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 Profit & Loss Account, 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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

3.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 July 2024

and 30 June 2025

64,135

DEPRECIATION

At 1 July 2024

10,130

Charge for year

13,501

At 30 June 2025

23,631

NET BOOK VALUE

At 30 June 2025

40,504

At 30 June 2024

54,005

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

213,643

134,310

Amounts recoverable on contract

8,000

10,000

Other debtors & prepayments

37,369

28,524

259,012

172,834

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

11,086

11,773

Trade creditors

176,893

119,659

Taxes & social security costs

31,505

13,742

Other creditors & accruals

88,592

8,806

308,076

153,980

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Hire purchase contracts

9,097

20,184

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

20,183

31,957

The bank has fixed and floating charges over all assets held by the company. The hire purchase contracts are secured over the assets to which they relate.