ACCOUNTS - Final Accounts preparation

Registered number: 05361296

2 WEST ROAD MANAGEMENT LTD

(A company limited by guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

2 WEST ROAD MANAGEMENT LTD

(A company limited by guarantee)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 2 WEST ROAD MANAGEMENT LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 2 West Road Management Ltd for the year ended 31 March 2025 which comprise the 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 at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of 2 West Road Management Ltd, as a body, in accordance with the terms of our engagement letter dated June 2017. Our work has been undertaken solely to prepare for your approval the financial statements of 2 West Road Management Ltd and state those matters that we have agreed to state to the Board of directors of 2 West Road Management Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 2 West Road Management Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that 2 West Road Management Ltd 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 result of 2 West Road Management Ltd. You consider that 2 West Road Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of 2 West Road Management Ltd. 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.

MWS Accountants Limited

Chartered Accountants

4 Chester Court

Chester Hall Lane

Basildon

Essex

SS14 3WR

28 November 2025

Page 1

2 WEST ROAD MANAGEMENT LTD

(A company limited by guarantee)

REGISTERED NUMBER: 05361296

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	2,703		2,703
Cash at bank and in hand	4	7		7
		2,710		2,710
Creditors: amounts falling due within one year	5	(3,903)		(3,903)
Net current liabilities			(1,193)		(1,193)
Total assets less current liabilities			(1,193)		(1,193)

Net liabilities			(1,193)		(1,193)

Capital and reserves
Profit and loss account	(1,193)	(1,193)
	(1,193)	(1,193)

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 November 2025.

P Dixon

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

2 WEST ROAD MANAGEMENT LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

2 West Road Management Limited is a company limited by guarantee and incorporated in England and Wales.
Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR.
The functional currency of the accounts is pounds sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The company had a deficit on shareholders' funds at 31st March 2025 of £1,193 (2024: £1,193). However, the directors are of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of these factors, the directors consider it appropriate to adopt the going concern basis in the preparation of these financial statements.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

					2025	2024
					£	£


Trade debtors	2,703	2,703
	2,703	2,703

Page 3

2 WEST ROAD MANAGEMENT LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	7	7
	7	7

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	2,703	2,703
Accruals and deferred income	1,200	1,200
	3,903	3,903


6.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 4