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REGISTERED NUMBER: 11588338 (England and Wales)











FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024

FOR

WESTBOURNE LAND & CONSULTING LTD

WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

WESTBOURNE LAND & CONSULTING LTD

COMPANY INFORMATION
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024







DIRECTORS: M D H Whitehand
E J Whitehand





REGISTERED OFFICE: 3 Durrant Road
Bournemouth
Dorset
BH2 6NE





REGISTERED NUMBER: 11588338 (England and Wales)





ACCOUNTANTS: Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,630 388

CURRENT ASSETS
Debtors 5 - 3,250
Cash at bank 47,000 9,413
47,000 12,663
CREDITORS
Amounts falling due within one year 6 51,383 12,477
NET CURRENT (LIABILITIES)/ASSETS (4,383 ) 186
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,247

574

CREDITORS
Amounts falling due after more than one
year

7

(30,443

)

-

PROVISIONS FOR LIABILITIES 9 (11,657 ) (97 )
NET ASSETS 147 477

WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

BALANCE SHEET - continued
31 MARCH 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 145 475
SHAREHOLDERS' FUNDS 147 477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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 19 December 2024 and were signed on its behalf by:





M D H Whitehand - Director


WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024


1. STATUTORY INFORMATION

Westbourne Land & Consulting 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.

The financial statements are prepared on the going concern basis as its directors have indicated that they will continue to support the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 33% on cost

Taxation
Taxation for the period 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.


WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
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 period 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 period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 31 March 2023 1,552 276 - 1,828
Additions 1,824 2,477 44,644 48,945
At 31 March 2024 3,376 2,753 44,644 50,773
DEPRECIATION
At 31 March 2023 1,164 276 - 1,440
Charge for period 844 619 1,240 2,703
At 31 March 2024 2,008 895 1,240 4,143
NET BOOK VALUE
At 31 March 2024 1,368 1,858 43,404 46,630
At 30 March 2023 388 - - 388

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 3,250

WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,326 10,000
Hire purchase contracts 5,160 -
Corporation tax 11,852 314
VAT 6,213 -
Other creditors 18,000 -
Directors' current accounts 632 363
Accruals and deferred income 1,200 1,800
51,383 12,477

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 30,443 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 8,326 10,000

The loan is secured by a Government guarantee.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 11,657 97

WESTBOURNE LAND & CONSULTING LTD (REGISTERED NUMBER: 115

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 MARCH 2023 TO 31 MARCH 2024


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 31 March 2023 97
Provided during period 11,560
Balance at 31 March 2024 11,657

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

11. RELATED PARTY DISCLOSURES

During the period, total dividends of £75,000 were paid to the directors .

At the balance sheet date the director had made an interest free loan to the company of £632 (2023 - £363).

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WESTBOURNE LAND & CONSULTING LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Westbourne Land & Consulting Ltd for the period ended 31 March 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Westbourne Land & Consulting Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Westbourne Land & Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of Westbourne Land & Consulting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westbourne Land & Consulting Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Westbourne Land & Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Westbourne Land & Consulting Ltd. You consider that Westbourne Land & Consulting Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Westbourne Land & Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE


CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WESTBOURNE LAND & CONSULTING LTD



19 December 2024