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Registered number: 15782888
Westgate Civils & Drainage Supplies Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15782888
31 May 2026 31 May 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 92,249 10,221
92,249 10,221
CURRENT ASSETS
Stocks 5 136,650 29,828
Debtors 6 1,060,867 803,433
Cash at bank and in hand 291,828 245,741
1,489,345 1,079,002
Creditors: Amounts Falling Due Within One Year 7 (1,359,427 ) (902,119 )
NET CURRENT ASSETS (LIABILITIES) 129,918 176,883
TOTAL ASSETS LESS CURRENT LIABILITIES 222,167 187,104
NET ASSETS 222,167 187,104
CAPITAL AND RESERVES
Called up share capital 8 5 5
Profit and Loss Account 222,162 187,099
SHAREHOLDERS' FUNDS 222,167 187,104
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For the year ending 31 May 2026 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.
On behalf of the board
C L Jenkins
Director
28th August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Westgate Civils & Drainage Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15782888 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.
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.
2.3. 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. 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.
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2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 2)
6 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2025 247 8,000 950 1,550 10,747
Additions 34,805 50,790 18,149 1,831 105,575
Disposals - (8,000 ) - - (8,000 )
As at 31 May 2026 35,052 50,790 19,099 3,381 108,322
Depreciation
As at 1 June 2025 5 - 198 323 526
Provided during the period 538 13,032 3,369 525 17,464
Disposals - (1,917 ) - - (1,917 )
As at 31 May 2026 543 11,115 3,567 848 16,073
...CONTINUED
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Net Book Value
As at 31 May 2026 34,509 39,675 15,532 2,533 92,249
As at 1 June 2025 242 8,000 752 1,227 10,221
5. Stocks
31 May 2026 31 May 2025
£ £
Stock 136,650 29,828
6. Debtors
31 May 2026 31 May 2025
£ £
Due within one year
Trade debtors 1,035,560 803,428
Other debtors 25,307 5
1,060,867 803,433
7. Creditors: Amounts Falling Due Within One Year
31 May 2026 31 May 2025
£ £
Trade creditors 1,218,372 791,886
Other creditors 80,209 17,247
Taxation and social security 60,846 92,986
1,359,427 902,119
8. Share Capital
31 May 2026 31 May 2025
£ £
Allotted, Called up and fully paid 5 5
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