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REGISTERED NUMBER: 11094963 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

A Westbrook Ltd

A Westbrook Ltd (Registered number: 11094963)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


A Westbrook Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Dr D Westbrook
Dr A P Westbrook





REGISTERED OFFICE: Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW





REGISTERED NUMBER: 11094963 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

A Westbrook Ltd (Registered number: 11094963)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 14,155 14,157
Investments 6 597,173 460,584
611,328 474,741

CURRENT ASSETS
Debtors 7 29,348 31,413
Cash at bank 58,654 172,735
88,002 204,148
CREDITORS
Amounts falling due within one year 8 31,915 69,167
NET CURRENT ASSETS 56,087 134,981
TOTAL ASSETS LESS CURRENT
LIABILITIES

667,415

609,722

PROVISIONS FOR LIABILITIES 6,533 5,748
NET ASSETS 660,882 603,974

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 660,782 603,874
SHAREHOLDERS' FUNDS 660,882 603,974

A Westbrook Ltd (Registered number: 11094963)

Balance Sheet - continued
31 December 2023


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





Dr A P Westbrook - Director


A Westbrook Ltd (Registered number: 11094963)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

A Westbrook 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention except for certain assets and liabilities at fair value.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance

All fixed assets are initially recorded at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

A Westbrook Ltd (Registered number: 11094963)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 16,423
Additions 2,239
At 31 December 2023 18,662
DEPRECIATION
At 1 January 2023 2,266
Charge for year 2,241
At 31 December 2023 4,507
NET BOOK VALUE
At 31 December 2023 14,155
At 31 December 2022 14,157

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 460,584
Additions 629,616
Disposals (501,646 )
Revaluations 8,619
At 31 December 2023 597,173
NET BOOK VALUE
At 31 December 2023 597,173
At 31 December 2022 460,584

A Westbrook Ltd (Registered number: 11094963)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Valuation in 2020 5,120
Valuation in 2021 29,919
Valuation in 2022 (25,548 )
Valuation in 2023 8,619
Cost 579,063
597,173

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 29,348 31,413

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 13,376 39,199
Other creditors 18,539 29,968
31,915 69,167

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 7,043 -
Between one and five years 5,068 -
12,111 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
45 Ordinary A £1 45 45
5 Ordinary C £1 45 45
5 Ordinary D £1 5 5
45 Ordinary B £1 5 5
100 100