West 3 Mechanical Contractors Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 03218285

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,568		17,502

			11,568		17,502
CURRENT ASSETS
Stocks		1,078,625		1,139,768
Debtors		446,024		187,449
Cash at bank and in hand		90,700		-

		1,615,349		1,327,217
Creditors: Amounts Falling Due Within One Year		(1,282,819 )		(991,036 )

NET CURRENT ASSETS (LIABILITIES)			332,530		336,181

TOTAL ASSETS LESS CURRENT LIABILITIES			344,098		353,683

Creditors: Amounts Falling Due After More Than One Year			-		(23,555 )

NET ASSETS			344,098		330,128

CAPITAL AND RESERVES
Called up share capital			168,000		168,000
Profit and Loss Account			176,098		162,128

SHAREHOLDERS' FUNDS			344,098		330,128

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West 3 Mechanical Contractors Limited

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr D Farren

Director

29 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

West 3 Mechanical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03218285 . The registered office is Unit 3, Sarum Complex, Salisbury Road, Uxbridge, UB8 2RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% - reducing balance
Computer Equipment	25% - reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Construction Contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract costs are recognised as expenses in the period in which they are incurred and contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable.

2.7. Retentions

Retention amounts withheld by customers are recognised within debtors.

Retention income is recognised when the related work has been performed and the Company has a contractual entitlement to payment.

Retention balances are released on completion of contractual obligations and expiry of the defects liability period where applicable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 21)

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West 3 Mechanical Contractors Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	62,527
Additions	6,920
Disposals	(19,197 )

As at 31 August 2025	50,250

Depreciation
As at 1 September 2024	45,025
Provided during the period	3,856
Disposals	(10,199 )

As at 31 August 2025	38,682

Net Book Value
As at 31 August 2025	11,568

As at 1 September 2024	17,502

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