REGISTERED NUMBER: 11411296 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 APRIL 2026

FOR

WEST HOMES (YORKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A West

Mr A I West

Mrs T West

REGISTERED OFFICE:

5&6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

REGISTERED NUMBER:

11411296 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Tangible assets

3

1,406

646

CURRENT ASSETS

Debtors

4

658

14,292

Cash at bank

93,522

116,847

94,180

131,139

CREDITORS

Amounts falling due within one year

5

92,434

2,490

NET CURRENT ASSETS

1,746

128,649

TOTAL ASSETS LESS CURRENT LIABILITIES

3,152

129,295

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

3,052

129,195

SHAREHOLDERS' FUNDS

3,152

129,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr S A West - Director

1.	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% Reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 30 April 2026

3,232

-

3,232

DEPRECIATION

At 1 November 2024

2,586

-

2,586

Charge for period

646

2,110

2,756

Eliminated on disposal

-

(3,516

)

(3,516

)

At 30 April 2026

3,232

(1,406

)

1,826

NET BOOK VALUE

At 30 April 2026

-

1,406

1,406

At 31 October 2024

646

-

646

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Other debtors

658

14,292

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Other creditors

92,434

2,490

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

50

A Ordinary

1

50

50

25

B Ordinary

1

25

25

25

C Ordinary

1

25

25

100

100

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 April 2026 and the year ended 31 October 2024:

2026

2024

£

£

Mr S A West

Balance outstanding at start of period

(110

)

(433,778

)

Amounts advanced

101,599

444,730

Amounts repaid

(141,919

)

(11,062

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(40,430

)

(110

)

Mr A I West

Balance outstanding at start of period

14,188

(59,900

)

Amounts advanced

10,000

120,000

Amounts repaid

(44,992

)

(45,912

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(20,804

)

14,188