Company registration number: 03588595
Annual report and unaudited financial statements
for the period ended 30 June 2026
for
West Tool Limited
Pages for filing with the Registrar
Company registration number: 03588595
West Tool Limited
Balance sheet
as at 30 June 2026
Note £ £
Fixed assets
Tangible assets 4 446,822
446,822
Current assets
Cash at bank and in hand 16,009
16,009
Creditors: amounts falling due within one year
(64,999)
Net current liabilities (48,990)
Total assets less current liabilities 397,832
Provisions for liabilities (63,531)
NET ASSETS 334,301
Capital and reserves
Called up share capital 2
Other reserves 320,976
Profit and loss account 13,323
TOTAL EQUITY 334,301
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03588595
West Tool Limited
Balance sheet - continued
as at 30 June 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 October 2026 and signed on its behalf by:
Mr C Duffner, Director
21 October 2026
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West Tool Limited
Notes to the financial statements
for the period ended 30 June 2026
1 Company information
West Tool Limited is a private company registered in England and Wales. Its registered number is 03588595. The company is limited by shares. Its registered office is 159 Beesmoor Road, Frampton Cotterell, Bristol, South Gloucs, BS36 2JW.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 2% straight line
Plant and machinery etc.:
Improvements to property - 10% straight line
Computer equipment - 33% reducing balance
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West Tool Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
2 Accounting policies - continued
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts and loans to or from related parties. A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately. Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised









Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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West Tool Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
3 Average number of employees
During the period the average number of employees was 1.
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 30 June 2026 475,000 2,397 477,397
Depreciation
Charge for period 9,500 161 9,661
At 30 June 2026 28,500 2,075 30,575
Net book value
At 30 June 2026 446,500 322 446,822
Cost or valuation at 30 June 2026 is represented by:
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Valuation in 2023 270,000 - 270,000
Cost 205,000 2,397 207,397
475,000 2,397 477,397
If Freehold property had not been revalued, it would have been included at the following historical cost:
£
Cost 205,000
Accumulated depreciation 142,926
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