REGISTERED NUMBER: 09829337 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

West Coast Chock Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R E Wynne

Mrs G Wynne

REGISTERED OFFICE:

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

BUSINESS ADDRESS:

5/7 Abingdon Street

Blackpool

Lancashire

FY1 1DG

REGISTERED NUMBER:

09829337 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Tangible assets

4

261,782

276,640

Investment property

5

400,000

400,000

661,782

676,640

CURRENT ASSETS

Stocks

23,300

21,200

Debtors

6

36,986

66,046

Cash at bank and in hand

19,186

26,988

79,472

114,234

CREDITORS

Amounts falling due within one year

7

297,173

573,706

NET CURRENT LIABILITIES

(217,701

)

(459,472

)

TOTAL ASSETS LESS CURRENT LIABILITIES

444,081

217,168

CREDITORS

Amounts falling due after more than one year

8

(141,258

)

(171,498

)

PROVISIONS FOR LIABILITIES

-

(15,960

)

NET ASSETS

302,823

29,710

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

302,723

29,610

SHAREHOLDERS' FUNDS

302,823

29,710

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Mr R E Wynne - Director

1.	STATUTORY INFORMATION

West Coast Chock 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.	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 each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Short

and

Motor

property

leasehold

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

199,458

75,273

122,610

7,650

404,991

Additions

-

-

4,794

-

4,794

At 30 April 2025

199,458

75,273

127,404

7,650

409,785

DEPRECIATION

At 1 May 2024

31,913

11,992

79,553

4,893

128,351

Charge for year

3,989

3,011

11,963

689

19,652

At 30 April 2025

35,902

15,003

91,516

5,582

148,003

NET BOOK VALUE

At 30 April 2025

163,556

60,270

35,888

2,068

261,782

At 30 April 2024

167,545

63,281

43,057

2,757

276,640

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

400,000

NET BOOK VALUE

At 30 April 2025

400,000

At 30 April 2024

400,000

On the 11th March 2024 the Company ceased to trade from the Brew Room Public House, 139 Church Street Blackpool and it was leased out on a seven year lease from that date. Furthermore the Freehold was valued at £400,000 and a three year option to purchase the Freehold was granted to the tenant on the same date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

36,986

66,046

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

13,318

15,168

Trade creditors

105,168

115,531

Taxation and social security

89,259

86,802

Other creditors

89,428

356,205

297,173

573,706

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

121,733

140,815

Other creditors

19,525

30,683

141,258

171,498

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

59,312

72,643

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Bank loans

104,440

119,349

The bank loans are secured on the freehold at 33 Birley Street, Blackpool.