Westville Contractors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04608593

Westville Contractors Limited

Filleted Unaudited Abridged Financial Statements

30 April 2025

Westville Contractors Limited

Abridged Financial Statements

Year Ended 30 April 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 5

Westville Contractors Limited

Abridged Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed Assets

Intangible assets	5	1	1
Tangible assets	6	7,218	8,318
		-------	-------
		7,219	8,319

Current Assets

Stocks	200	200
Debtors	36,208	37,495
	--------	--------
	36,408	37,695

Creditors: amounts falling due within one year	32,537		43,633
	--------		--------
Net Current Assets/(Liabilities)		3,871	( 5,938)
		--------	-------
Total Assets Less Current Liabilities		11,090	2,381

Provisions

Taxation including deferred tax	1,371	1,580
	--------	-------
Net Assets	9,719	801
	--------	-------

Westville Contractors Limited

Abridged Statement of Financial Position (continued)

30 April 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	7	3	3
Profit and loss account		9,716	798
		-------	----
Shareholders Funds		9,719	801
		-------	----

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 year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

- The director acknowledges his 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 year ending 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 1 December 2025 , and are signed on behalf of the board by:

Mr S P Hall
Director

Company registration number: 04608593

Westville Contractors Limited

Notes to the Abridged Financial Statements

Year Ended 30 April 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 93-97 Saltergate, Chesterfield, Derbyshire, S40 1LA. The company's place of business is 14 Princess Street, Newbold, Chesterfield, Derbyshire, S41 7EX.

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 financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. All of the members have consented to the preparation of abridged accounts in accordance with Section 444(2A) of the Companies Act 2006.

Revenue recognition

The turnover shown in the profit and loss account represents amounts earned during the year, exclusive of Value Added Tax.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

		-	straight line over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Equipment	-	15% reducing balance
Motor vehicles	-	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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	£
Cost
At 1 May 2024 and 30 April 2025	30,000
	--------
Amortisation
At 1 May 2024 and 30 April 2025	29,999
	--------
Carrying amount
At 30 April 2025	1
	--------
At 30 April 2024	1
	--------

6. Tangible assets

	£
Cost
At 1 May 2024	47,016
Disposals	792
	--------
At 30 April 2025	47,808
	--------
Depreciation
At 1 May 2024	38,698
Charge for the year	1,892
	--------
At 30 April 2025	40,590
	--------
Carrying amount
At 30 April 2025	7,218
	--------
At 30 April 2024	8,318
	--------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	2	2	2	2
Ordinary B shares of £ 1 each	1	1	1	1
	----	----	----	----
	3	3	3	3
	----	----	----	----

8. Director's advances, credits and guarantees

The company operated an interest bearing loan account with the director during the period. The interest rate is in line with the official rate of HM Revenue & Customs. The summary of the movement for the period is as follows:

		2025
		£
	Balance brought forward	(11,892)
	Advances	49,289
	Credits	(31,781)
		--------
	Balance carried forward	5,616
		--------