REGISTERED NUMBER: 09345731 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

West End Cuts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R M Thomas

REGISTERED OFFICE:

92 Wind Street

Ammanford

Swansea

SA18 3DU

REGISTERED NUMBER:

09345731 (England and Wales)

ACCOUNTANTS:

Cambrian & Co Ltd

13A Victoria Gardens

Neath

West Glamorgan

SA11 3AY

FIXED ASSETS

Tangible assets

5

1,701

2,006

CURRENT ASSETS

Stocks

795

760

Cash at bank and in hand

27,700

10,438

28,495

11,198

CREDITORS

Amounts falling due within one year

6

6,647

4,427

NET CURRENT ASSETS

21,848

6,771

TOTAL ASSETS LESS CURRENT LIABILITIES

23,549

8,777

PROVISIONS FOR LIABILITIES

425

502

NET ASSETS

23,124

8,275

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

23,123

8,274

SHAREHOLDERS' FUNDS

23,124

8,275

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 director acknowledges her 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 12 September 2025 and were signed by:

Mrs R M Thomas - Director

1.	STATUTORY INFORMATION

West End Cuts 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

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 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

5,950

DEPRECIATION

At 1 January 2024

3,944

Charge for year

305

At 31 December 2024

4,249

NET BOOK VALUE

At 31 December 2024

1,701

At 31 December 2023

2,006

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Tax

4,886

2,616

Other creditors

271

392

Directors' current accounts

29

74

Accrued expenses

1,461

1,345

6,647

4,427

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director operates a loan account with the company. The balance owed to the director at the balance sheet date is shown in the notes to the financial statements.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs R M Thomas.