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Westermain Limited

Registered Number
01819182
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Westermain Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

HELLEBRANDT, Jozef
HELLEBRANDT, Pamela Phyllis

Company Secretary

HELLEBRANDT, Jozef

Registered Address

38 Beehive Lane
South Ferring
Worthing
BN12 5NR

Registered Number

01819182 (England and Wales)
Westermain Limited
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3428,310439,674
428,310439,674
Current assets
Stocks500500
Debtors452,12559,005
Cash at bank and on hand179,542173,723
232,167233,228
Creditors amounts falling due within one year5(80,885)(84,861)
Net current assets (liabilities)151,282148,367
Total assets less current liabilities579,592588,041
Net assets579,592588,041
Capital and reserves
Profit and loss account579,592588,041
Shareholders' funds579,592588,041
The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2025, and are signed on its behalf by:
HELLEBRANDT, Pamela Phyllis
Director
Registered Company No. 01819182
Westermain Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings50
Plant and machinery5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year3838
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23734,684
Additions7,251
At 30 September 24741,935
Depreciation and impairment
At 01 October 23295,010
Charge for year18,615
At 30 September 24313,625
Net book value
At 30 September 24428,310
At 30 September 23439,674
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables49,33552,746
Other debtors-50
Prepayments and accrued income2,7906,209
Total52,12559,005
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1374,319
Bank borrowings and overdrafts-5,295
Taxation and social security58,94660,850
Other creditors14,40212,418
Accrued liabilities and deferred income2,4001,979
Total80,88584,861
6.Controlling party
The company is controlled by Mrs P Hellebrandt who own 70% of the company's issued share capital.