West End Retreat Ltd - Period Ending 2025-07-31

Registration number: 12723538

West End Retreat Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2025

West End Retreat Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

West End Retreat Ltd

Registration number: 12723538

Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,664	21,028
Current assets
Stocks	5	7,500	7,500
Debtors	6	5,269	533
Cash at bank and in hand		107,755	93,865
		120,524	101,898
Creditors: Amounts falling due within one year	7	(22,211)	(47,708)
Net current assets		98,313	54,190
Total assets less current liabilities		114,977	75,218
Provisions for liabilities		(4,166)	(5,257)
Net assets		110,811	69,961
Capital and reserves
Called up share capital	8	100	100
Retained earnings		110,711	69,861
Shareholders' funds		110,811	69,961

The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

West End Retreat Ltd

Registration number: 12723538

Balance Sheet as at 31 July 2025 (continued)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:

G J Staff
Director

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
5 Market Place
Wymondham
Norfolk
NR18 0AG
England

The principal place of business is:
1 Browne Street
Norwich
Norfolk
NR2 4QY
England

These financial statements were authorised for issue by the Board on 22 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	25% reducing balance

Stocks

Stocks are stated at the lower of cost and net realisable value.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4	Tangible assets

Furniture, fittings and equipment
£

Total
£

Cost or valuation

At 1 August 2024

42,309

42,309

Additions

1,191

1,191

At 31 July 2025

43,500

43,500

Depreciation

At 1 August 2024

21,281

21,281

Charge for the year

5,555

5,555

At 31 July 2025

26,836

26,836

Carrying amount

At 31 July 2025

16,664

16,664

At 31 July 2024

21,028

21,028

5

Stocks

2025
£

2024
£

Other inventories

7,500

7,500

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

Debtors

Current	2025 £	2024 £
Other debtors	5,269	533
	5,269	533

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		2,995	5,617
Director's loan account		7,852	30,465
Taxation and social security		8,151	9,071
Other creditors		3,213	2,555
		22,211	47,708

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary £1 shares of £1 each	100	100	100	100

West End Retreat Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £4,500 (2024 - £8,100).

	Furniture, fittings and equipment £	Total £
Cost or valuation
At 1 August 2024	42,309	42,309
Additions	1,191	1,191
At 31 July 2025	43,500	43,500
Depreciation
At 1 August 2024	21,281	21,281
Charge for the year	5,555	5,555
At 31 July 2025	26,836	26,836
Carrying amount
At 31 July 2025	16,664	16,664
At 31 July 2024	21,028	21,028