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REGISTERED NUMBER: 05991993 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Westbell Estates Ltd

Westbell Estates Ltd (Registered number: 05991993)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Westbell Estates Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: I H Uppal
O Uppal





SECRETARY: I H Uppal





REGISTERED OFFICE: 452 Manchester Road
Heaton Chapel
Stockport
Cheshire
SK4 5DL





REGISTERED NUMBER: 05991993 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

Westbell Estates Ltd (Registered number: 05991993)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 240,014 140,019

CURRENT ASSETS
Cash at bank 2,047 683

CREDITORS
Amounts falling due within one year 5 66,876 54,246
NET CURRENT LIABILITIES (64,829 ) (53,563 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

175,185

86,456

CREDITORS
Amounts falling due after more than one
year

6

71,163

73,653
NET ASSETS 104,022 12,803

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 103,922 12,703
SHAREHOLDERS' FUNDS 104,022 12,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by:



I H Uppal - Director


Westbell Estates Ltd (Registered number: 05991993)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Westbell Estates Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Fixtures and fittings - 25% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Westbell Estates Ltd (Registered number: 05991993)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST OR VALUATION
At 1 December 2022 140,000 600 140,600
Revaluations 100,000 - 100,000
At 30 November 2023 240,000 600 240,600
DEPRECIATION
At 1 December 2022 - 581 581
Charge for year - 5 5
At 30 November 2023 - 586 586
NET BOOK VALUE
At 30 November 2023 240,000 14 240,014
At 30 November 2022 140,000 19 140,019

Cost or valuation at 30 November 2023 is represented by:

Fixtures
Freehold and
property fittings Totals
£    £    £   
Valuation in 2023 240,000 600 240,600

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Directors' loan accounts 66,876 54,246

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 36,002 38,492
Other creditors 35,161 35,161
71,163 73,653

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100

Westbell Estates Ltd (Registered number: 05991993)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. RESERVES
Retained
earnings
£   

At 1 December 2022 12,703
Profit for the year 91,219
At 30 November 2023 103,922