WEST BAR SQUARE 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 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company has net assets of £2,602,874 (2023: £2,426,875) and made profits of £175,999 (2023: £117,751). The Directors have prepared a going concern assessment for the Company for a period of 12 months from the date of approval of these financial statements. The financial statements have been prepared on a going concern basis which the Directors consider to be appropriate for the following reasons. The Company is dependent for its working capital on funds provided to it by Legal & General Capital Investments Limited. Legal & General Capital Investments Limited has indicated that it will continue to provide the Company with sufficient funds, for at least the next twelve months from the date of approval of these financial statements, to enable it to meet its financial liabilities as they fall due and continue to trade. This assessment is dependent on Legal & General Capital Investments Limited providing additional financial support during that period. As with any company placing reliance on other group entities for financial support, the Directors acknowledge that there can be no certainty that this support will continue although, at the date of approval of these financial statements, they have no reason to believe that it will not do so for twelve months following the date of such approval.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  +0.1%

  £271,263 → £271,537

• Net assets

  +7.3%

  £2,426,875 → £2,602,874

• Employees

  —

  Not reported

• Operating profit

  +15.3%

  -£49,593 → -£41,996

• Profit before tax

  +52.4%

  £153,964 → £234,665

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers