REGISTERED NUMBER: 07589250 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 December 2024

for

West Pier Telecom Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

N J Barnett

G J Bloomfield

REGISTERED OFFICE:

The Studio, Hatherlow House

Hatherlow

Romiley

Stockport

Cheshire

SK6 3DY

REGISTERED NUMBER:

07589250 (England and Wales)

ACCOUNTANTS:

TF & Partners Ltd t/a Hatherlows

Chartered Accountants

The Studio, Hatherlow House

Hatherlow

Romiley

Stockport

Cheshire

SK6 3DY

FIXED ASSETS

Tangible assets

5

4,489

5,391

CURRENT ASSETS

Stocks

19,757

19,763

Debtors

6

298,519

660,466

Cash at bank and in hand

65,162

34,772

383,438

715,001

CREDITORS

Amounts falling due within one year

7

583,633

683,910

NET CURRENT (LIABILITIES)/ASSETS

(200,195

)

31,091

TOTAL ASSETS LESS CURRENT LIABILITIES

(195,706

)

36,482

CREDITORS

Amounts falling due after more than one year

8

6,667

16,667

NET (LIABILITIES)/ASSETS

(202,373

)

19,815

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(202,573

)

19,615

(202,373

)

19,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 5 December 2025 and were signed on its behalf by:

N J Barnett - Director

1.	STATUTORY INFORMATION

West Pier Telecom 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Fixtures and fittings

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

23,323

Additions

2,508

At 31 December 2024

25,831

DEPRECIATION

At 1 January 2024

17,932

Charge for year

3,410

At 31 December 2024

21,342

NET BOOK VALUE

At 31 December 2024

4,489

At 31 December 2023

5,391

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

154,299

521,048

Other debtors

144,220

139,418

298,519

660,466

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

150,052

149,170

Taxation and social security

189,276

182,179

Other creditors

234,305

342,561

583,633

683,910

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

6,667

16,667

9.	POST BALANCE SHEET EVENTS

The financial statements were authorised for issue by the directors on 5 December 2025.