REGISTERED NUMBER: 05413414 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

WEST EUROPEAN SEMICONDUCTOR

TECHNOLOGY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M J West

L J West

SECRETARY:

M J West

REGISTERED OFFICE:

3 Blacklands Crescent

Forest Row

East Sussex

RH18 5NN

REGISTERED NUMBER:

05413414 (England and Wales)

ACCOUNTANTS:

Charles Lamb

Chartered Accountants

3 Blacklands Crescent

Forest Row

East Sussex

RH18 5NN

FIXED ASSETS

Tangible assets

4

1,418

2,007

CURRENT ASSETS

Debtors

5

114,063

257,262

Cash at bank

62,266

101,914

176,329

359,176

CREDITORS

Amounts falling due within one year

6

195,732

343,653

NET CURRENT (LIABILITIES)/ASSETS

(19,403

)

15,523

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,985

)

17,530

CREDITORS

Amounts falling due after more than one year

7

6,261

16,797

NET (LIABILITIES)/ASSETS

(24,246

)

733

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(24,248

)

731

SHAREHOLDERS' FUNDS

(24,246

)

733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 21 April 2026 and were signed on its behalf by:

M J West - Director

1.	STATUTORY INFORMATION

West European Semiconductor Technology 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

9,471

5,000

14,471

Additions

1,124

-

1,124

Disposals

(1,420

)

-

(1,420

)

At 30 April 2025

9,175

5,000

14,175

DEPRECIATION

At 1 May 2024

7,464

5,000

12,464

Charge for year

1,713

-

1,713

Eliminated on disposal

(1,420

)

-

(1,420

)

At 30 April 2025

7,757

5,000

12,757

NET BOOK VALUE

At 30 April 2025

1,418

-

1,418

At 30 April 2024

2,007

-

2,007

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,185

179,769

Other debtors

92,878

77,493

114,063

257,262

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,489

10,155

Trade creditors

108,997

240,062

Taxation and social security

32,967

52,361

Other creditors

43,279

41,075

195,732

343,653

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,261

16,797

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

L J West

Balance outstanding at start of year

30,464

35,125

Amounts advanced

70,900

53,565

Amounts repaid

(59,423

)

(58,226

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,941

30,464

M J West

Balance outstanding at start of year

29,295

26,219

Amounts advanced

76,851

59,638

Amounts repaid

(60,946

)

(56,562

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,200

29,295