WEST END STREET LTD - Filleted accounts

Registered number

14694842

WEST END STREET LTD

Unaudited Filleted Accounts

28 February 2025

WEST END STREET LTD
Registered number:		14694842
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		355,666			355,666
Tangible assets	4		10,836			1,448
			366,502			357,114

Current assets
Stocks		125,671			110,080
Debtors	5	172,433			105,117
Cash at bank and in hand		7,673			2,307
		305,777			217,504

Creditors: amounts falling due within one year	6	(194,871)			(176,951)

Net current assets			110,906			40,553

Total assets less current liabilities			477,408			397,667

Creditors: amounts falling due after more than one year	7		(476,721)			(385,115)



Net assets			687			12,552

Capital and reserves
Called up share capital			100			100
Profit and loss account			587			12,452

Shareholder's funds			687			12,552

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Amanullah Tariqzai
Director
Approved by the board on 22 December 2025

WEST END STREET LTD
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		10		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2024				355,666
	At 28 February 2025				355,666

	Amortisation
	At 28 February 2025				-

	Net book value
	At 28 February 2025				355,666
	At 29 February 2024				355,666

	Goodwill is currently not amortised.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2024				1,810
	Additions				12,097
	At 28 February 2025				13,907

	Depreciation
	At 1 March 2024				362
	Charge for the year				2,709
	At 28 February 2025				3,071

	Net book value
	At 28 February 2025				10,836
	At 29 February 2024				1,448


5	Debtors		2025		2024
£				£

	Trade debtors		104,267		32,103
	Other debtors		68,166		73,014
			172,433		105,117


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		178,594		113,278
	Taxation and social security costs		11,191		3,372
	Accruals		1,200		-
	Other creditors		3,886		60,301
			194,871		176,951


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		227,500		227,500
	Other creditors		249,221		157,615
			476,721		385,115


8	Other information

	WEST END STREET LTD is a private company limited by shares and incorporated in England. Its registered office is:
	3 Lanchester Way
	New Cross
	London
	England
	SE14 5HQ