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Registration number: 12467761

West Cornwall Construction Management Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 28 February 2025

West Cornwall Construction Management Limited

Contents

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

West Cornwall Construction Management Limited

Company Information

Director | Mr R J Catling

Registered office | 15 Alverton Street Penzance Cornwall TR18 2QP

Accountants | D.J. Reynolds & Co 15 Alverton Street Penzance Cornwall TR18 2QP

West Cornwall Construction Management Limited

(Registration number: 12467761)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,806 | 1,213
Current assets |  |  |
Debtors | 5 | 79,593 | 85,740
Cash at bank and in hand |  | 6,311 | 19,968
|  | 85,904 | 105,708
Creditors: Amounts falling due within one year | 6 | (36,024) | (26,833)
Net current assets |  | 49,880 | 78,875
Total assets less current liabilities |  | 53,686 | 80,088
Provisions for liabilities |  | (723) | -
Net assets |  | 52,963 | 80,088
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 52,863 | 79,988
Shareholders' funds |  | 52,963 | 80,088

For the financial year ending 28 February 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 member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 March 2026

......................................... Mr R J Catling Director

West Cornwall Construction Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Alverton Street
Penzance
Cornwall
TR18 2QP

These financial statements were authorised for issue by the director on 16 March 2026.

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 the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

West Cornwall Construction Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Office equipment | 33.3% straight line
Motor vehicle | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

West Cornwall Construction Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 March 2024 | 189 | - | 1,450 | 1,639
Additions | - | 3,601 | 242 | 3,843
At 28 February 2025 | 189 | 3,601 | 1,692 | 5,482
Depreciation
At 1 March 2024 | 63 | - | 363 | 426
Charge for the year | 42 | 900 | 308 | 1,250
At 28 February 2025 | 105 | 900 | 671 | 1,676
Carrying amount
At 28 February 2025 | 84 | 2,701 | 1,021 | 3,806
At 29 February 2024 | 126 | - | 1,087 | 1,213

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 720 | 3,764
Other debtors | 78,873 | 81,976
| 79,593 | 85,740

West Cornwall Construction Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,640 | 563
Taxation and social security | 29,826 | 22,690
Accruals and deferred income | 3,558 | 3,580
| 36,024 | 26,833

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Transactions with the director

2025 | At 1 March 2024 £ | Advances to director £ | Repayments by director £ | At 28 February 2025 £
Mr R J Catling
Interest free loan to Director, repayable on demand | 81,976 | 118,567 | (121,770) | 78,773

2024 | At 1 March 2023 £ | Advances to director £ | Repayments by director £ | At 29 February 2024 £
Mr R J Catling
Interest free loan to Director, repayable on demand | - | 91,384 | (9,408) | 81,976