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REGISTERED NUMBER: 00654015 (England and Wales)
















W.A. WEST LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2018






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






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2018




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 2018







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 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 17,348 27,262
Tangible assets 5 110,696 115,195
128,044 142,457

CURRENT ASSETS
Valuation 137,114 130,150
Debtors 6 21,239 7,833
Cash at bank and in hand 38 56
158,391 138,039
CREDITORS
Amounts falling due within one year 7 169,989 155,243
NET CURRENT LIABILITIES (11,598 ) (17,204 )
TOTAL ASSETS LESS CURRENT LIABILITIES 116,446 125,253

CREDITORS
Amounts falling due after more than one
year

8

87,980

113,442
NET ASSETS 28,466 11,811

CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Retained earnings 18,466 1,811
SHAREHOLDERS' FUNDS 28,466 11,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2018 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 2018


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 9 November 2018 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 2018

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 company's trading address is Rotherwood, 20 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of nil years.

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

Stocks
Valuation is included at the lower of cost and sales price less estimated costs to sell making due allowance for
obsolete and slow moving items.

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.


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

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2018

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2017 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 6 April 2017
and 5 April 2018 47,090
AMORTISATION
At 6 April 2017 19,828
Charge for year 9,914
At 5 April 2018 29,742
NET BOOK VALUE
At 5 April 2018 17,348
At 5 April 2017 27,262

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

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2018

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 6 April 2017 119,125 736,491 855,616
Additions - 21,000 21,000
At 5 April 2018 119,125 757,491 876,616
DEPRECIATION
At 6 April 2017 86,502 653,919 740,421
Charge for year 2,167 23,332 25,499
At 5 April 2018 88,669 677,251 765,920
NET BOOK VALUE
At 5 April 2018 30,456 80,240 110,696
At 5 April 2017 32,623 82,572 115,195

The net book value of tangible fixed assets includes £nil (2017 - £30,668) in respect of assets held under hire
purchase contracts.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 18,579 4,229
Other debtors 2,660 3,604
21,239 7,833

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Bank loans and overdrafts 98,316 73,994
Hire purchase contracts - 10,778
Trade creditors 4,599 12,349
Taxation and social security 13,194 14
Other creditors 53,880 58,108
169,989 155,243

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2018 2017
£    £   
Bank loans 80,546 96,094
Other creditors 7,434 17,348
87,980 113,442

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

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2018

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2018 2017
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans 80,546 96,094

9. SECURED DEBTS

The following secured debts are included within creditors:

2018 2017
£    £   
Bank overdrafts 77,566 53,244
Bank loans 101,296 116,844
Hire purchase contracts - 10,778
178,862 180,866

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
4,999 A Ordinary £1 4,999 4,999
2,501 B Ordinary £1 2,501 2,501
2,500 C Ordinary £1 2,500 2,500
10,000 10,000