2024-07-01 2025-06-30 2025-06-30 false 14147303 WEST LAY LTD 2025-12-08 36000 false iso4217:GBP xbrli:pure 14147303 2024-06-30 14147303 2025-06-30 14147303 2024-07-01 2025-06-30 14147303 2023-06-30 14147303 2024-06-30 14147303 2023-07-01 2024-06-30 14147303 bus:SmallEntities 2024-07-01 2025-06-30 14147303 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14147303 bus:AbridgedAccounts 2024-07-01 2025-06-30 14147303 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14147303 core:WithinOneYear 2025-06-30 14147303 core:AfterOneYear 2025-06-30 14147303 core:WithinOneYear 2024-06-30 14147303 core:AfterOneYear 2024-06-30 14147303 core:ShareCapital 2025-06-30 14147303 core:SharePremium 2025-06-30 14147303 core:RevaluationReserve 2025-06-30 14147303 core:OtherReservesSubtotal 2025-06-30 14147303 core:RetainedEarningsAccumulatedLosses 2025-06-30 14147303 core:ShareCapital 2024-06-30 14147303 core:SharePremium 2024-06-30 14147303 core:RevaluationReserve 2024-06-30 14147303 core:OtherReservesSubtotal 2024-06-30 14147303 core:RetainedEarningsAccumulatedLosses 2024-06-30 14147303 core:LandBuildings 2025-06-30 14147303 core:PlantMachinery 2025-06-30 14147303 core:Vehicles 2025-06-30 14147303 core:FurnitureFittings 2025-06-30 14147303 core:OfficeEquipment 2025-06-30 14147303 core:NetGoodwill 2025-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 14147303 core:ListedExchangeTraded 2025-06-30 14147303 core:UnlistedNon-exchangeTraded 2025-06-30 14147303 core:LandBuildings 2024-06-30 14147303 core:PlantMachinery 2024-06-30 14147303 core:Vehicles 2024-06-30 14147303 core:FurnitureFittings 2024-06-30 14147303 core:OfficeEquipment 2024-06-30 14147303 core:NetGoodwill 2024-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 14147303 core:ListedExchangeTraded 2024-06-30 14147303 core:UnlistedNon-exchangeTraded 2024-06-30 14147303 core:LandBuildings 2024-07-01 2025-06-30 14147303 core:PlantMachinery 2024-07-01 2025-06-30 14147303 core:Vehicles 2024-07-01 2025-06-30 14147303 core:FurnitureFittings 2024-07-01 2025-06-30 14147303 core:OfficeEquipment 2024-07-01 2025-06-30 14147303 core:NetGoodwill 2024-07-01 2025-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 14147303 core:ListedExchangeTraded 2024-07-01 2025-06-30 14147303 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14147303 core:MoreThanFiveYears 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments 2025-06-30 14147303 core:Non-currentFinancialInstruments 2024-06-30 14147303 dpl:CostSales 2024-07-01 2025-06-30 14147303 dpl:DistributionCosts 2024-07-01 2025-06-30 14147303 core:LandBuildings 2024-07-01 2025-06-30 14147303 core:PlantMachinery 2024-07-01 2025-06-30 14147303 core:Vehicles 2024-07-01 2025-06-30 14147303 core:FurnitureFittings 2024-07-01 2025-06-30 14147303 core:OfficeEquipment 2024-07-01 2025-06-30 14147303 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 14147303 core:NetGoodwill 2024-07-01 2025-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 14147303 dpl:GroupUndertakings 2024-07-01 2025-06-30 14147303 dpl:ParticipatingInterests 2024-07-01 2025-06-30 14147303 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 14147303 core:ListedExchangeTraded 2024-07-01 2025-06-30 14147303 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14147303 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 14147303 dpl:CostSales 2023-07-01 2024-06-30 14147303 dpl:DistributionCosts 2023-07-01 2024-06-30 14147303 core:LandBuildings 2023-07-01 2024-06-30 14147303 core:PlantMachinery 2023-07-01 2024-06-30 14147303 core:Vehicles 2023-07-01 2024-06-30 14147303 core:FurnitureFittings 2023-07-01 2024-06-30 14147303 core:OfficeEquipment 2023-07-01 2024-06-30 14147303 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 14147303 core:NetGoodwill 2023-07-01 2024-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 14147303 dpl:GroupUndertakings 2023-07-01 2024-06-30 14147303 dpl:ParticipatingInterests 2023-07-01 2024-06-30 14147303 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 14147303 core:ListedExchangeTraded 2023-07-01 2024-06-30 14147303 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14147303 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14147303 core:NetGoodwill 2025-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 14147303 core:LandBuildings 2025-06-30 14147303 core:PlantMachinery 2025-06-30 14147303 core:Vehicles 2025-06-30 14147303 core:FurnitureFittings 2025-06-30 14147303 core:OfficeEquipment 2025-06-30 14147303 core:AfterOneYear 2025-06-30 14147303 core:WithinOneYear 2025-06-30 14147303 core:ListedExchangeTraded 2025-06-30 14147303 core:UnlistedNon-exchangeTraded 2025-06-30 14147303 core:ShareCapital 2025-06-30 14147303 core:SharePremium 2025-06-30 14147303 core:RevaluationReserve 2025-06-30 14147303 core:OtherReservesSubtotal 2025-06-30 14147303 core:RetainedEarningsAccumulatedLosses 2025-06-30 14147303 core:NetGoodwill 2024-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 14147303 core:LandBuildings 2024-06-30 14147303 core:PlantMachinery 2024-06-30 14147303 core:Vehicles 2024-06-30 14147303 core:FurnitureFittings 2024-06-30 14147303 core:OfficeEquipment 2024-06-30 14147303 core:AfterOneYear 2024-06-30 14147303 core:WithinOneYear 2024-06-30 14147303 core:ListedExchangeTraded 2024-06-30 14147303 core:UnlistedNon-exchangeTraded 2024-06-30 14147303 core:ShareCapital 2024-06-30 14147303 core:SharePremium 2024-06-30 14147303 core:RevaluationReserve 2024-06-30 14147303 core:OtherReservesSubtotal 2024-06-30 14147303 core:RetainedEarningsAccumulatedLosses 2024-06-30 14147303 core:NetGoodwill 2023-06-30 14147303 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 14147303 core:LandBuildings 2023-06-30 14147303 core:PlantMachinery 2023-06-30 14147303 core:Vehicles 2023-06-30 14147303 core:FurnitureFittings 2023-06-30 14147303 core:OfficeEquipment 2023-06-30 14147303 core:AfterOneYear 2023-06-30 14147303 core:WithinOneYear 2023-06-30 14147303 core:ListedExchangeTraded 2023-06-30 14147303 core:UnlistedNon-exchangeTraded 2023-06-30 14147303 core:ShareCapital 2023-06-30 14147303 core:SharePremium 2023-06-30 14147303 core:RevaluationReserve 2023-06-30 14147303 core:OtherReservesSubtotal 2023-06-30 14147303 core:RetainedEarningsAccumulatedLosses 2023-06-30 14147303 core:AfterOneYear 2024-07-01 2025-06-30 14147303 core:WithinOneYear 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 14147303 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 14147303 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 14147303 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 14147303 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 14147303 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 14147303 bus:Director1 2024-07-01 2025-06-30 14147303 bus:Director2 2024-07-01 2025-06-30 14147303 1 bus:Director1 2024-06-30 14147303 1 bus:Director1 2024-07-01 2025-06-30 14147303 1 bus:Director1 2025-06-30 14147303 2024-06-30 14147303 2024-07-01 2025-06-30 14147303 2025-06-30

WEST LAY LTD

Registered Number
14147303
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

WEST LAY LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | CHEVALLIER GUILD, Henry
| CHEVALLIER GUILD, John Barrington

Registered Address | 45 Gresham Street
| London
| EC2V 7BG

Registered Number | 14147303 (England and Wales)

WEST LAY LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments |  |  |  | 547 |  |  |  | -
|  |  |  | 547 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 1,801 |  |  |  | 3,056 |  |
Cash at bank and on hand |  | 979 |  |  |  | 5,137 |  |
|  | 2,780 |  |  |  | 8,193 |  |
Creditors amounts falling due within one year | 4 | (194,903) |  |  |  | (134,472) |  |
Net current assets (liabilities) |  |  |  | (192,123) |  |  |  | (126,279)
Total assets less current liabilities |  |  |  | (191,576) |  |  |  | (126,279)
Net assets |  |  |  | (191,576) |  |  |  | (126,279)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | (1)
Profit and loss account |  |  |  | (191,577) |  |  |  | (126,278)
Shareholders' funds |  |  |  | (191,576) |  |  |  | (126,279)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 December 2025, and are signed on its behalf by:
CHEVALLIER GUILD, Henry Director
CHEVALLIER GUILD, John Barrington Director Registered Company No. 14147303

WEST LAY LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The company is reliant on the support of its parent company which will support the company for at least 12months from the date of the signing of the accounts and therefore the accounts have been prepared on the going concern basis.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other 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.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,801 |  | 3,056
| Total | 1,801 |  | 3,056

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,862 |  | 17,429
| Amounts owed to related parties | 186,191 |  | 116,193
| Accrued liabilities and deferred income | 850 |  | 850
| Total | 194,903 |  | 134,472

5. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| CHEVALLIER GUILD, Henry | 0 |  | 546 |  | 0 |  | 546
|  | 0 |  | 546 |  | 0 |  | 546

6. | Related party transactions
--- | ---
| The company has taken advantage of the exemption available under FRS102 and not disclosed transactions with any wholly owned group companies.