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REGISTERED NUMBER: 00654015 (England and Wales)
















W.A. WEST LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2017






W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2017




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 7


W.A. WEST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2017







DIRECTORS: M West
R England





SECRETARY: M West





REGISTERED OFFICE: 5 Resolution Close
Endeavour Park
Boston
Lincolnshire
PE21 7TT





REGISTERED NUMBER: 00654015 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
5 Resolution Close
Endeavour Park
Boston
Lincolnshire
PE21 7TT

W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

STATEMENT OF FINANCIAL POSITION
5 APRIL 2017

2017 2016
Notes £    £   
FIXED ASSETS
Intangible assets 4 27,262 37,176
Tangible assets 5 115,195 128,390
142,457 165,566

CURRENT ASSETS
Valuation 130,150 136,486
Debtors 6 7,833 33,269
Cash at bank and in hand 56 60
138,039 169,815
CREDITORS
Amounts falling due within one year 7 (155,243 ) (172,840 )
NET CURRENT LIABILITIES (17,204 ) (3,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES 125,253 162,541

CREDITORS
Amounts falling due after more than one
year

8

(113,442

)

(149,037

)
NET ASSETS 11,811 13,504

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 1,811 3,504
SHAREHOLDERS' FUNDS 11,811 13,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the
end of each financial year and of its profit or loss for each financial year in accordance with the requirements of
Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.

W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

STATEMENT OF FINANCIAL POSITION - continued
5 APRIL 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 11 December 2017 and were signed on its behalf
by:





M West - Director


W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2017

1. STATUTORY INFORMATION

W.A. West Limited is a private company, limited by shares , registered in England and Wales. The company's
registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The trading address is Stanhope Road Horncastle Lincolnshire LN9 5EL.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements for the year ended 5 April 2017 are the first financial statements of W. A. West
Limited prepared in accordance with FRS 102.

Turnover
Turnover represents net invoiced sales of farm crops, excluding value added tax. Sales of produce are
recognised on despatch.

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 - 10% on reducing balance and not provided
Plant and machinery etc - 25% on reducing balance

Valuation
As in previous years, stocks have been certified by a qualified valuer at the lower of cost and net realisable
value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position 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 have been enacted or substantively enacted by the year end 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 probable that
they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2017

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those
held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance
leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital
element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's
pension scheme are charged to profit or loss in the period to which they relate.

Investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Basic payment scheme
The basic payment scheme is recognised in the financial statements in accordance with current H M Revenue
& Customs guidance.

Basic payment scheme entitlements
Intangible assets consist of entitlements to the Basic Payment Scheme. The entitlements are recognised at fair
value and written off on a straight line basis over the period to 31 December 2019.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2016 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 6 April 2016
and 5 April 2017 47,090
AMORTISATION
At 6 April 2016 9,914
Charge for year 9,914
At 5 April 2017 19,828
NET BOOK VALUE
At 5 April 2017 27,262
At 5 April 2016 37,176

W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2017

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 6 April 2016 119,125 720,516 839,641
Additions - 15,975 15,975
At 5 April 2017 119,125 736,491 855,616
DEPRECIATION
At 6 April 2016 84,094 627,157 711,251
Charge for year 2,408 26,762 29,170
At 5 April 2017 86,502 653,919 740,421
NET BOOK VALUE
At 5 April 2017 32,623 82,572 115,195
At 5 April 2016 35,031 93,359 128,390

The net book value of tangible fixed assets includes £30,668 (2016 - £40,890) in respect of assets held under
hire purchase contracts.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 4,229 -
Other debtors 3,604 33,269
7,833 33,269

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Bank loans and overdrafts 73,994 83,765
Hire purchase contracts 10,778 10,778
Trade creditors 12,349 11,451
Taxation and social security 14 50
Other creditors 58,108 66,796
155,243 172,840

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2017 2016
£    £   
Bank loans 96,094 110,997
Hire purchase contracts - 10,778
Other creditors 17,348 27,262
113,442 149,037

W.A. WEST LIMITED (REGISTERED NUMBER: 00654015)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2017

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2017 2016
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans 96,094 110,997

9. SECURED DEBTS

The following secured debts are included within creditors:

2017 2016
£    £   
Bank overdrafts 53,244 63,015
Bank loans 116,844 131,747
Hire purchase contracts 10,778 21,556
180,866 216,318

Assets held under hire purchase contracts are secured on the assets to which they relate.
The bank borrowings are secured by the companies freehold and by fixed and floating charges over all other
assets.