Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04425228 Mr N W Jackson Mr S J Harvey Mrs C J West Mr M S West iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04425228 2024-07-31 04425228 2025-07-31 04425228 2024-08-01 2025-07-31 04425228 frs-core:Non-currentFinancialInstruments 2025-07-31 04425228 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04425228 frs-core:MotorVehicles 2024-08-01 2025-07-31 04425228 frs-core:PlantMachinery 2024-08-01 2025-07-31 04425228 frs-core:ShareCapital 2025-07-31 04425228 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04425228 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04425228 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 04425228 frs-bus:SmallEntities 2024-08-01 2025-07-31 04425228 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04425228 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04425228 frs-bus:Director1 2024-08-01 2025-07-31 04425228 frs-bus:Director2 2024-08-01 2025-07-31 04425228 frs-bus:Director2 2024-07-31 04425228 frs-bus:Director2 2025-07-31 04425228 frs-bus:Director3 2024-08-01 2025-07-31 04425228 frs-bus:Director4 2024-08-01 2025-07-31 04425228 frs-countries:EnglandWales 2024-08-01 2025-07-31 04425228 2023-07-31 04425228 2024-07-31 04425228 2023-08-01 2024-07-31 04425228 frs-core:Non-currentFinancialInstruments 2024-07-31 04425228 frs-core:ShareCapital 2024-07-31 04425228 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04425228
West Motors Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Northover & Co
132a Bournemouth Road
Chandlers Ford
Eastleigh
SO53 3AL
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04425228
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,976 14,427
15,976 14,427
CURRENT ASSETS
Stocks 75,337 57,038
Debtors 45,424 43,758
Cash at bank and in hand 271,753 237,702
392,514 338,498
Creditors: Amounts Falling Due Within One Year (232,997 ) (192,709 )
NET CURRENT ASSETS (LIABILITIES) 159,517 145,789
TOTAL ASSETS LESS CURRENT LIABILITIES 175,493 160,216
Creditors: Amounts Falling Due After More Than One Year (6,667 ) (16,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,994 ) -
NET ASSETS 164,832 143,549
CAPITAL AND RESERVES
Called up share capital 5 80 80
Profit and Loss Account 164,752 143,469
SHAREHOLDERS' FUNDS 164,832 143,549
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs C J West
Director
Mr M S West
Director
20th October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
West Motors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04425228 . The registered office is Unit 3, Church House Farm Clewers Hill, Waltham Chase, Southampton, SO32 2LN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 August 2024 49,828
Additions 6,875
As at 31 July 2025 56,703
Depreciation
As at 1 August 2024 35,401
Provided during the period 5,326
As at 31 July 2025 40,727
Net Book Value
As at 31 July 2025 15,976
As at 1 August 2024 14,427
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 80 80
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Mark West 20,655 403 (20,000 ) - 1,058
The above loan is unsecured, interest free and repayable on demand.
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