WEST & SENIOR LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MHA

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Having assessed the Company's financial position, budgets and cash flow forecasts, including stress testing these budgets, the Directors have a reasonable expectation that the Company has sufficient resources to continue in operational existence for more than one year from the signing of these accounts. These expectations have taken in to account the actual and anticipated ongoing financial impact resulting from increased inflationary pressures and supply chain shortages. The Directors conclude that the Company can continue and to meet its liabilities as they fall due, for a period of at least one year from the date of signature of the audit report for the year ended 31 May 2025. On this basis, the Directors consider that the going concern basis is appropriate for these financial statements.”

Significant events

• “The company's sales value has decreased, predominantly driven by the uncertainties that have been presented to all global businesses during the year, namely the continuing middle eastern and Ukrainian crises, along with the complex tariff scheme introduced by the President of the USA. The profitability of the business remains very healthy.”
• “This being the sixth full year as employee-owned, The Board of Directors have been able to present tax free "employee-owned trust bonuses" to all employees. This being in addition to the quarterly paid profit share scheme that was started in the 1970's under the original founders. This being ratified by the Board of Trustees.”
• “In January 2022 we fixed the rate of our bank loan for five years, which is now showing to be prudent financial planning.”
• “If the demand for goods remains flat, we anticipate that prices may soften in the next twelve months. However this requires careful monitoring with the influence of global tariffs initiated by the USA potentially impacting some raw material pricing.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -5.4%

  £12,182,726 → £11,523,151

• Cash

  -10%

  £2,483,887 → £2,236,702

• Net assets

  -0.8%

  £4,121,179 → £4,087,187

• Employees

  -5.2%

  58 → 55

• Operating profit

  -3.4%

  £788,955 → £761,783

• Profit before tax

  +0.5%

  £758,112 → £761,821

• Wages

  -0.3%

  £2,626,312 → £2,618,752

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers