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Westgate Sports Agency Limited

Financial Statements for the Year Ended 31 December 2024






Westgate Sports Agency Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: R Cole
L Cole





SECRETARY: D Judd





REGISTERED OFFICE: 5 Y Parc
Groesfaen
Pontyclun
Mid Glamorgan
CF72 8NP





REGISTERED NUMBER: 02615831 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA
1
Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Westgate Sports Agency Limited


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 Westgate Sports Agency Limited for the year ended 31 December 2024 which comprise the Profit and 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 Westgate Sports Agency 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 Westgate Sports Agency Limited and state those matters that we have agreed to state to the Board of Directors of Westgate Sports Agency 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 Westgate Sports Agency Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Westgate Sports Agency 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 Westgate Sports Agency Limited. You consider that Westgate Sports Agency 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 Westgate Sports Agency 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


30 September 2025

This page does not form part of the statutory financial statements

2
Westgate Sports Agency Limited (Registered number: 02615831)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 - -
Investments 4 100 100
100 100

CURRENT ASSETS
Debtors 5 46,876 51,688
Cash at bank - 3,429
46,876 55,117
CREDITORS
Amounts falling due within one year 6 38,675 30,747
NET CURRENT ASSETS 8,201 24,370
TOTAL ASSETS LESS CURRENT
LIABILITIES
8,301
24,470

CREDITORS
Amounts falling due after more than
one year
7
1,084
11,083
NET ASSETS 7,217 13,387

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7,215 13,385
SHAREHOLDERS' FUNDS 7,217 13,387

The notes form part of these financial statements

3
Westgate Sports Agency Limited (Registered number: 02615831)

Balance Sheet - continued
31 December 2024


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

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

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 and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:





R Cole - Director


The notes form part of these financial statements

4
Westgate Sports Agency Limited (Registered number: 02615831)

Notes to the Financial Statements
for the Year Ended 31 December 2024


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% straight line and 15% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.

2. EMPLOYEES AND DIRECTORS

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

5
Westgate Sports Agency Limited (Registered number: 02615831)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024
and 31 December 2024 20,652
DEPRECIATION
At 1 January 2024
and 31 December 2024 20,652
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

4. FIXED ASSET INVESTMENTS
Other
investme
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,350 8,310
Other debtors & prepayments 44,526 43,378
46,876 51,688

6
Westgate Sports Agency Limited (Registered number: 02615831)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 18,768 10,000
Trade creditors 5,546 -
Taxes & social security costs 11,248 15,063
Other creditors & accruals 3,113 5,684
38,675 30,747

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 1,084 11,083

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
R Cole
Balance outstanding at start of year 31,760 4,370
Amounts advanced 40,961 73,456
Amounts repaid (36,812 ) (46,066 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,909 31,760

Interest was charged at a commercial rate during the period under review. There are no fixed terms for repayment of the loan.

7