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Company No: 08290705 (England and Wales)

# WEST PENTIRE PARKING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2026
Pages for filing with the registrar

WEST PENTIRE PARKING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2026

Contents

WEST PENTIRE PARKING LIMITED

## BALANCE SHEET

As at 30 April 2026
WEST PENTIRE PARKING LIMITED

## BALANCE SHEET (continued)

As at 30 April 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 4,639 |  | 5,799
|  | 4,639 |  | 5,799
Current assets |  |  |  |
Debtors | 4 | 50,000 |  | 148,678
Cash at bank and in hand |  | 155,007 |  | 35,860
|  | 205,007 |  | 184,538
Creditors: amounts falling due within one year | 5 | ( 8,455) |  | ( 10,970)
Net current assets |  | 196,552 |  | 173,568
Total assets less current liabilities |  | 201,191 |  | 179,367
Provision for liabilities |  | ( 1,160) |  | ( 1,450)
Net assets |  | 200,031 |  | 177,917
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 199,931 |  | 177,817
Total shareholders' funds |  | 200,031 |  | 177,917

For the financial year ending 30 April 2026 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of West Pentire Parking Limited (registered number: 08290705) were approved and authorised for issue by the Board of Directors on 30 July 2026. They were signed on its behalf by:

S Gray Director |

WEST PENTIRE PARKING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026
WEST PENTIRE PARKING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

West Pentire Parking Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road,, Truro, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's actives.
The company recognises revenue on the day a customer purchases a car parking ticket.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery etc. | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 May 2025 | 21,381 |  | 21,381
At 30 April 2026 | 21,381 |  | 21,381
Accumulated depreciation |  |  |
At 01 May 2025 | 15,582 |  | 15,582
Charge for the financial year | 1,160 |  | 1,160
At 30 April 2026 | 16,742 |  | 16,742
Net book value |  |  |
At 30 April 2026 | 4,639 |  | 4,639
At 30 April 2025 | 5,799 |  | 5,799

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Other debtors | 50,000 |  | 148,678

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 6,392 |  | 9,410
Other creditors | 2,063 |  | 1,560
| 8,455 |  | 10,970

#### 6. Related party transactions

Transactions with the entity's directors

| 2026 |  | 2025
| £ |  | £
S Gray | (267) |  | 30,403

During the year a loan of £30,000 from the company to the director was repaid.