Company No: 08290705 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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.