Registration number: 01473321

West Vale Engineering Products Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

West Vale Engineering Products Limited

Balance Sheet

as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	100
Investment property	5	-	900,000
		-	900,100
Current assets
Debtors	6	20,385	24,578
Cash at bank		2,630,158	1,739,310
		2,650,543	1,763,888
Creditors: Amounts falling due within one year	7	(192,496)	(60,238)
Net current assets		2,458,047	1,703,650
Total assets less current liabilities		2,458,047	2,603,750
Provisions for liabilities		-	(148,458)
Net assets		2,458,047	2,455,292
Capital and reserves
Allotted, called up and fully paid share capital		250	250
Profit and loss account		2,457,797	2,455,042
Shareholders' funds		2,458,047	2,455,292

Registration number: 01473321

West Vale Engineering Products Limited

Balance Sheet

as at 30 June 2025 (continued)

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 22 December 2025 and signed on its behalf by:
 

......................................... Mr I S Booth Director

West Vale Engineering Products Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 June 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 01473321.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises of rent receivable and insurance recharges and is recognised in the periods to which it relates.

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.

West Vale Engineering Products Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 June 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	20% on a straight line basis

Investment property

Investment property is included at valuation. Any surplus or deficit arising from changes in fair value is included in the revaluation reserve.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2024 - 2).

West Vale Engineering Products Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 June 2025 (continued)

4	Tangible assets

	Fixtures, fittings and equipment  £	Total £
Cost
At 1 July 2024	510	510
At 30 June 2025	510	510
Depreciation
At 1 July 2024	410	410
Charge for the year	100	100
At 30 June 2025	510	510
Net book value
At 30 June 2025	-	-
At 30 June 2024	100	100

5	Investment properties

	2025 £
At 1 July 2024	900,000
Disposals	(900,000)
At 30 June 2025	-

The investment property was valued by the directors at open market value.

6

Debtors

	2025 £	2024 £
Prepayments and accrued income	20,385	24,578
	20,385	24,578

West Vale Engineering Products Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 June 2025 (continued)

7

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	3,120	2,820
Corporation tax liability	164,109	23,881
Accruals and deferred income	3,126	31,307
Directors' loan accounts	22,141	2,230
	192,496	60,238