WEST_END_CARE_LIMITED - Accounts


Company Registration No. SC432150 (Scotland)
WEST END CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019
PAGES FOR FILING WITH REGISTRAR
WEST END CARE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
WEST END CARE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2019
31 March 2019
- 1 -
2019
2018
Notes
£
£
£
£
Current assets
Cash at bank and in hand
367
462
Creditors: amounts falling due within one year
2
(367)
(192)
Net current assets
-
270
Capital and reserves
Called up share capital
3
1,500
1,500
Profit and loss reserves
(1,500)
(1,230)
Total equity
-
270

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2019 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 12 December 2019
Mr D M MacAulay
Director
Company Registration No. SC432150
WEST END CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019
- 2 -
1
Accounting policies
Company information

West End Care Limited is a private company limited by shares incorporated in Scotland. The registered office is Apartment 3/4, 60 Southbrae Gardens, Glasgow, G13 1UB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

WEST END CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
- 3 -
2
Creditors: amounts falling due within one year
2019
2018
£
£
Other creditors
367
192
3
Called up share capital
2019
2018
£
£
Ordinary share capital
Issued and fully paid
1,500 Ordinary of £1 each
1,500
1,500
2019-03-312018-04-01true12 December 2019CCH SoftwareCCH Accounts Production 2019.301No description of principal activityMr D M MacAulaySC4321502018-04-012019-03-31SC4321502019-03-31SC4321502018-03-31SC432150core:CurrentFinancialInstruments2019-03-31SC432150core:CurrentFinancialInstruments2018-03-31SC432150core:ShareCapital2019-03-31SC432150core:ShareCapital2018-03-31SC432150core:RetainedEarningsAccumulatedLosses2019-03-31SC432150core:RetainedEarningsAccumulatedLosses2018-03-31SC432150bus:Director12018-04-012019-03-31SC432150bus:EntityHasNeverTraded2018-04-012019-03-31SC432150bus:PrivateLimitedCompanyLtd2018-04-012019-03-31SC432150bus:SmallCompaniesRegimeForAccounts2018-04-012019-03-31SC432150bus:FRS1022018-04-012019-03-31SC432150bus:AuditExemptWithAccountantsReport2018-04-012019-03-31SC432150bus:FullAccounts2018-04-012019-03-31xbrli:purexbrli:sharesiso4217:GBP