Registration number: 04160068

West Point Leeds Limited

(Registration number: 04160068)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks		1,356,613	1,356,613
Debtors	3	31,889	32,831
Cash at bank and in hand		93,755	103,576
		1,482,257	1,493,020
Creditors: Amounts falling due within one year	4	(71,628)	(63,063)
Total assets less current liabilities		1,410,629	1,429,957
Creditors: Amounts falling due after more than one year	4	(625,000)	(700,000)
Net assets		785,629	729,957
Capital and reserves
Called up share capital	5	1,000	1,000
Retained earnings		784,629	728,957
Shareholders' funds		785,629	729,957

For the financial year ending 31 December 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 15 September 2026 and signed on its behalf by:
 

.........................................

R D Boothroyd

Director

West Point Leeds Limited

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

1	Accounting policies

Statutory information

West Point Leeds Limited is a private company, limited by shares, domiciled in England and Wales, company number 04160068. The registered office is at Riverside West, Whitehall Road, Leeds, LS1 4AW.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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 presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Work in progress

Work in progress is valued at the lower of cost and net-realisable value. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropraite proportion of fixed and variable overheads.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

West Point Leeds Limited

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

3

Debtors

	2025 £	2024 £
Trade debtors	2,554	3,496
Other debtors	29,335	29,335
	31,889	32,831

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	23,475	12,060
Taxation and social security	18,558	16,466
Accruals and deferred income	29,595	34,537
	71,628	63,063