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Company Registration No. 06407163 (England and Wales)
Westhaven Estates Limited Unaudited accounts for the year ended 31 October 2023
Westhaven Estates Limited Unaudited accounts Contents
Page
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Westhaven Estates Limited Company Information for the year ended 31 October 2023
Directors
S R Janes K Smith
Secretary
S R Janes
Company Number
06407163 (England and Wales)
Registered Office
61 HIGH STREET GREENFIELD BEDFORD MK45 5DD ENGLAND
Accountants
Offgrid Ltd 394 Goldington Road Bedford Bedfordshire MK41 9NT
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Westhaven Estates Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
1,255,400 
1,000,000 
Debtors
7,079 
11,431 
Cash at bank and in hand
79,107 
91,172 
1,341,586 
1,102,603 
Creditors: amounts falling due within one year
(566,528)
(281,552)
Net current assets
775,058 
821,051 
Total assets less current liabilities
775,058 
821,051 
Creditors: amounts falling due after more than one year
(75,000)
(75,000)
Provisions for liabilities
Deferred tax
(135,000)
(135,000)
Net assets
565,058 
611,051 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
564,058 
610,051 
Shareholders' funds
565,058 
611,051 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by
S R Janes Director Company Registration No. 06407163
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Westhaven Estates Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Westhaven Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 06407163. The registered office is 61 HIGH STREET, GREENFIELD, BEDFORD, MK45 5DD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. Land included within stock has been treated as an investment property and revalued in accordance with FRS102 to account for a planning gain.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and freehold land included within stock
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on cost
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2022
18,250 
At 31 October 2023
18,250 
Depreciation
At 1 November 2022
18,250 
At 31 October 2023
18,250 
Net book value
At 31 October 2023
- 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
6,574 
11,131 
Other debtors
505 
300 
7,079 
11,431 
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Westhaven Estates Limited Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
401,402 
- 
Trade creditors
2,529 
10,441 
Taxes and social security
- 
5,034 
Other creditors
44,960 
148,442 
Loans from directors
116,437 
116,435 
Accruals
1,200 
1,200 
566,528 
281,552 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
75,000 
75,000 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Transactions with related parties
The company is controlled by its directors, SR Janes and K Smith who with members of their close families have an interest in 78% of the issued share capital. Fees and costs totalling £241,850 (2022 £1,106,924) were charged by SR Janes and K Smith and companies in which they have an intertest. At the year end SR Janes was owed £116,437 (2022 £116,434) and K Smith and companies was owed £262 (2022 £262)
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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