IRIS Accounts Production v26.1.10.61 05478583 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05478583 2024-09-30 05478583 2025-09-30 05478583 2024-10-01 2025-09-30 05478583 2023-09-30 05478583 2023-10-01 2024-09-30 05478583 2024-09-30 05478583 ns15:EnglandWales 2024-10-01 2025-09-30 05478583 ns14:PoundSterling 2024-10-01 2025-09-30 05478583 ns10:Director1 2024-10-01 2025-09-30 05478583 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05478583 ns10:SmallEntities 2024-10-01 2025-09-30 05478583 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05478583 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05478583 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05478583 ns10:FullAccounts 2024-10-01 2025-09-30 05478583 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 05478583 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 05478583 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 05478583 ns5:CurrentFinancialInstruments 2025-09-30 05478583 ns5:CurrentFinancialInstruments 2024-09-30 05478583 ns5:Non-currentFinancialInstruments 2025-09-30 05478583 ns5:Non-currentFinancialInstruments 2024-09-30 05478583 ns5:ShareCapital 2025-09-30 05478583 ns5:ShareCapital 2024-09-30 05478583 ns5:CapitalRedemptionReserve 2025-09-30 05478583 ns5:CapitalRedemptionReserve 2024-09-30 05478583 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05478583 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05478583 ns10:RegisteredOffice 2024-10-01 2025-09-30 05478583 ns5:FurnitureFittings 2024-09-30 05478583 ns5:MotorVehicles 2024-09-30 05478583 ns5:FurnitureFittings 2024-10-01 2025-09-30 05478583 ns5:MotorVehicles 2024-10-01 2025-09-30 05478583 ns5:FurnitureFittings 2025-09-30 05478583 ns5:MotorVehicles 2025-09-30 05478583 ns5:FurnitureFittings 2024-09-30 05478583 ns5:MotorVehicles 2024-09-30 05478583 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 05478583 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 05478583 ns5:CurrentFinancialInstruments 2024-10-01 2025-09-30 05478583 ns5:Non-currentFinancialInstruments 2024-10-01 2025-09-30 05478583 ns10:OrdinaryShareClass1 2025-09-30 05478583 ns10:OrdinaryShareClass2 2025-09-30 05478583 ns10:OrdinaryShareClass3 2025-09-30

REGISTERED NUMBER: 05478583 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

West Park Contracting Limited

| West Park Contracting Limited (Registered number: 05478583) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| West Park Contracting Limited (Registered number: 05478583) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible fixed assets | 4 | 146,156 |  | 175,632 |  |

Current assets

Debtors | 5 | 952,233 |  | 1,016,758 |  |

Cash at bank | 45,903 |  | 93,227 |  |

998,136 |  | 1,109,985 |  |

Creditors: amounts falling due within one year | 6 | 871,030 |  | 791,845 |  |

Net current assets | 127,106 |  | 318,140 |  |

Total assets less current liabilities | 273,262 |  | 493,772 |  |

Creditors: amounts falling due after more than one year | 7 | (119,921 | ) | (153,128 | ) |

Provisions for liabilities | (36,539 | ) | (43,908 | ) |

Net assets | 116,802 |  | 296,736 |  |

Capital and reserves

Called up share capital | 8 | 100,000 |  | 100,000 |  |

Capital redemption reserve | 315 |  | 315 |  |

Retained earnings | 16,487 |  | 196,421 |  |

Shareholders' funds | 116,802 |  | 296,736 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| West Park Contracting Limited (Registered number: 05478583) |

Balance Sheet - continued

30 September 2025

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 14 January 2026 and were signed on its behalf by:

M C Hughes - Director

| West Park Contracting Limited (Registered number: 05478583) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | Statutory information

| West Park Contracting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05478583

| Registered office: | 85 Church Road

| Hove

| East Sussex

| BN3 2BB

| The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

| West Park Contracting Limited (Registered number: 05478583) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Sale of goods

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Construction revenue

| Where the outcome of construction contracts can be reliably estimated, contract turnover and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, turnover is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred.

| When it is probable that total contract costs will exceed total contract turnover, the expected loss is expensed immediately, with a corresponding provision for an onerous contract being recognised.

| Where the collectability of an amount already recognised as contract turnover is no longer probable, the uncollectible amount is expensed rather than recognised as an adjustment to the amount of contract turnover.

| The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings - 25% straight line

| Motor vehicles - 25% straight line

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| West Park Contracting Limited (Registered number: 05478583) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 17 (2024 - 18 ) .

| West Park Contracting Limited (Registered number: 05478583) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024 | 16,285 |  | 229,864 |  | 246,149 |  |

| Additions | 8,787 |  | - |  | 8,787 |  |

| At 30 September 2025 | 25,072 |  | 229,864 |  | 254,936 |  |

| Depreciation

| At 1 October 2024 | 11,108 |  | 59,409 |  | 70,517 |  |

| Charge for year | 4,172 |  | 34,091 |  | 38,263 |  |

| At 30 September 2025 | 15,280 |  | 93,500 |  | 108,780 |  |

| Net book value

| At 30 September 2025 | 9,792 |  | 136,364 |  | 146,156 |  |

| At 30 September 2024 | 5,177 |  | 170,455 |  | 175,632 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 623,066 |  | 756,422 |  |

| Amounts owed by group undertakings | 78,000 |  | 78,000 |  |

| Amounts recoverable on contracts | 135,000 |  | 75,454 |  |

| Other debtors | 116,167 |  | 106,882 |  |

952,233 |  | 1,016,758 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 17,500 |  | 105,314 |  |

| Hire purchase contracts | 15,707 |  | 14,159 |  |

| Trade creditors | 551,810 |  | 463,051 |  |

| Taxation and social security | 116,359 |  | 98,331 |  |

| Other creditors | 169,654 |  | 110,990 |  |

871,030 |  | 791,845 |  |

| Creditors falling due in less than one year includes liabilities of £15,707 (2024 £14,158 ) which are secured by the assets to which they relate.

| West Park Contracting Limited (Registered number: 05478583) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 17,500 |  |

| Hire purchase contracts | 119,921 |  | 135,628 |  |

119,921 |  | 153,128 |  |

| Creditors falling due in more than one year includes liabilities of £119,921 (2024 £135,628) which are secured by the assets to which they relate.

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 90,000 | Ordinary A | £1 | 90,000 |  | 90,000 |  |

| 5,000 | Ordinary C | £1 | 5,000 |  | 5,000 |  |

| 5,000 | Ordinary D | £1 | 5,000 |  | 5,000 |  |

100,000 |  | 100,000 |  |

9. | Off-balance sheet arrangements

| At the period end, the company had operating lease commitments of £22,918 (2024: £53,475).

10. | Directors' advances, credits and guarantees

| During the year, the company advanced the directors £nil (2024: £nil) and they repaid £21,044 (2024: £nil). At the year end, the directors owed the company £nil (2024: £21,044). The advances were interest-free, unsecured and repayable on demand. The directors loan has been fully repaid since the year end.

11. | Related party disclosures

| At the year end, the company owed a director £39 (2024: £19,075).