REGISTERED NUMBER: 08636949 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

T.M. WEST & SON (CONTRACTS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S E West

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

08636949 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

4

51,684

36,199

CURRENT ASSETS

Stocks

201,307

172,105

Debtors

5

543,813

190,764

Cash at bank

47,761

93,585

792,881

456,454

CREDITORS

Amounts falling due within one year

6

684,092

284,330

NET CURRENT ASSETS

108,789

172,124

TOTAL ASSETS LESS CURRENT LIABILITIES

160,473

208,323

CREDITORS

Amounts falling due after more than one year

7

-

(7,258

)

PROVISIONS FOR LIABILITIES

8

(12,921

)

(172

)

NET ASSETS

147,552

200,893

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

147,551

200,892

SHAREHOLDERS' FUNDS

147,552

200,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 27 May 2026 and were signed by:

S E West - Director

1.	STATUTORY INFORMATION

T.M. West & Son (Contracts) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 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.

Bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available was £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% a year.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

27,405

38,085

-

65,490

Additions

7,860

58,691

3,990

70,541

Disposals

-

(52,230

)

-

(52,230

)

At 31 August 2025

35,265

44,546

3,990

83,801

Depreciation

At 1 September 2024

15,970

13,321

-

29,291

Charge for year

4,958

5,830

522

11,310

Eliminated on disposal

-

(8,484

)

-

(8,484

)

At 31 August 2025

20,928

10,667

522

32,117

Net book value

At 31 August 2025

14,337

33,879

3,468

51,684

At 31 August 2024

11,435

24,764

-

36,199

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

543,813

190,764

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,618

9,000

Trade creditors

272,859

55,500

Corporation tax

103,991

66,791

Social security and other taxes

68,522

13,532

VAT

221,174

128,989

Other creditors

4,328

6,918

Accrued expenses

3,600

3,600

684,092

284,330

The bank loan is undertaken under the Bounce Back Loan Scheme. The loan is 100% government guaranteed with interest charged at 2.5% per annum from year 2.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

7,258

The bank loan is undertaken under the Bounce Back Loan Scheme. The loan is 100% government guaranteed with interest charged at 2.5% per annum from year 2.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,921

172

Deferred

tax

£

Balance at 1 September 2024

172

Capital allowances in excess

of depreciation

12,749

Balance at 31 August 2025

12,921

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.	RELATED PARTY DISCLOSURES

Included within creditors is amount of £4,076 (2024: £4,017) due to S E West, director. No interest has been paid on this amount (2024: £Nil) and there are no set repayment terms.