West View Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11320202

West View Investments Ltd

Filleted Unaudited Abridged Financial Statements

31 March 2025

West View Investments Ltd

Abridged Financial Statements

Period from 1 May 2024 to 31 March 2025

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 6

West View Investments Ltd

Officers and Professional Advisers

The board of directors	Mr S P Westrop
	Mrs C L Westrop

Registered office	110 Mile End Road
	Colchester
	England
	CO4 5BZ

Accountants	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

West View Investments Ltd

Abridged Statement of Financial Position

31 March 2025

	31 Mar 25	30 Apr 24
Note	£	£

Fixed assets

Tangible assets	4	145	188

Current assets

Debtors	–	3,664
Cash at bank and in hand	256	400
	----	-------
	256	4,064

Creditors: amounts falling due within one year	5,722	5,851
	-------	-------
Net current liabilities	5,466	1,787
	-------	-------
Total assets less current liabilities	( 5,321)	( 1,599)

Creditors: amounts falling due after more than one year	445	2,721
	-------	-------
Net liabilities	( 5,766)	( 4,320)
	-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 5,767)	( 4,321)
	-------	-------
Shareholders deficit	( 5,766)	( 4,320)
	-------	-------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

West View Investments Ltd

Abridged Statement of Financial Position (continued)

31 March 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 5 December 2025 , and are signed on behalf of the board by:

Mr S P Westrop

Director

Company registration number: 11320202

West View Investments Ltd

Notes to the Abridged Financial Statements

Period from 1 May 2024 to 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 110 Mile End Road, Colchester, CO4 5BZ, England.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	£
Cost
At 1 May 2024 and 31 March 2025	1,343
	-------
Depreciation
At 1 May 2024	1,155
Charge for the period	43
	-------
At 31 March 2025	1,198
	-------
Carrying amount
At 31 March 2025	145
	-------
At 30 April 2024	188
	-------

5. Change of name

The company changed it's name from Westrop Carpentry Ltd to West View Investements Ltd on 31/10/2024.

6. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Mar 25
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	( 976)	330	( 646)
	----	----	----

	30 Apr 24
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	( 985)	9	( 976)
	----	----	----

7. Related party transactions

Mr S P Westrop and Mrs C Westrop are directors of Plane View Building Projects Limited. At the balance sheet date included in other creditors is amounts owing on loans from Plane View Building Projects Limited to West View Investments Ltd totalling £1,567 (2024 - other debtors - £3,664).