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Registered number: 07834899
R West & Son Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
R West & Son Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—7

Page 1
R West & Son Limited
Abridged Balance Sheet
As At 30 November 2025
Abridged Balance Sheet
Registered number: 07834899

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,000,005 |  | 970,252
|  |  | 1,000,005 |  | 970,252
CURRENT ASSETS
Stocks |  | 72,290 |  | 58,428 |
Debtors |  | 319,673 |  | 244,185 |
Cash at bank and in hand |  | 345,484 |  | 331,044 |
|  | 737,447 |  | 633,657 |
Creditors: Amounts Falling Due Within One Year |  | (340,809 ) |  | (280,849 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 396,638 |  | 352,808
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,396,643 |  | 1,323,060
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (459,212 ) |  | (442,307 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (113,302 ) |  | (96,343 )
NET ASSETS |  |  | 824,129 |  | 784,410
CAPITAL AND RESERVES
Called up share capital | 10 |  | 40 |  | 40
Capital redemption reserve |  |  | 60 |  | 60
Profit and Loss Account |  |  | 824,029 |  | 784,310
SHAREHOLDERS' FUNDS |  |  | 824,129 |  | 784,410

Page 1
Page 2
R West & Son Limited
Abridged Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Jason Kennedy Director
17th August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
R West & Son Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 November 2025
Notes to the Abridged Financial Statements
1. General Information
R West & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07834899 . The registered office is 2 Ocean Quay, Richmond Walk, Plymouth, Devon, PL1 4LL.
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 estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Freehold | 2% and 4% straight line
Plant & Machinery | 6.67%, 10% and 20% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 10% and 20% straight line
Computer Equipment | 20% straight line

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R West & Son Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Financial Instruments
Finanical assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilites and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
2.8. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
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R West & Son Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 14)
15 14
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 December 2024 | 125,000
As at 30 November 2025 | 125,000
Amortisation
As at 1 December 2024 | 125,000
As at 30 November 2025 | 125,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 December 2024 | 1,200,599
Additions | 112,072
Disposals | (47,862 )
As at 30 November 2025 | 1,264,809
Depreciation
As at 1 December 2024 | 230,347
Provided during the period | 82,320
Disposals | (47,863 )
As at 30 November 2025 | 264,804
Net Book Value
As at 30 November 2025 | 1,000,005
As at 1 December 2024 | 970,252

Page 5
Page 6
R West & Son Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 80,029 |  | 87,349
Motor Vehicles | 24,791 |  | 48,075
| 104,820 |  | 135,424

6. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 298,092 |  | 318,876

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 38,985 |  | 46,524
Later than one year and not later than five years | 82,426 |  | 47,939
| 121,411 |  | 94,463
| 121,411 |  | 94,463

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 16,959 |  | 9,576
Other timing differences | 96,343 |  | 86,767
| 113,302 |  | 96,343

Page 6
Page 7
R West & Son Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 December 2024 | 96,343 | 96,343
Deferred taxation | 16,959 | 16,959
Balance at 30 November 2025 | 113,302 | 113,302

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 40 |  | 40

11. Pension Commitments
The company operates a defined contribution pension scheme for directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £13,514 (2024 - £12,359). At the balance sheet date unpaid contributions of Nil (2024 Nil) were due to the fund. They are included in Other Creditors.
12. Related Party Transactions
At the year end, the company owed a director £4,021 (2024: £5,566). The loan to the company bears no interest and there are no set repayment terms.
At the year end, the company owed a director £4,030 (2024: £5,635). The loan to the company bears no interest and there are no set repayment terms.
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