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REGISTERED NUMBER: 04748618 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2024

for

WESTCOTT BARTON HOLDINGS LIMITED

WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WESTCOTT BARTON HOLDINGS LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: H Frank
T Florides





SECRETARY: T Florides





REGISTERED OFFICE: Middle Marwood
Barnstaple
Devon
EX31 4EF





REGISTERED NUMBER: 04748618 (England and Wales)





ACCOUNTANTS: Marchant Lewis Limited
105a Caversham Avenue
London
N13 4LL

WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)

Balance Sheet
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,769,093 1,773,065
Investments 5 900 900
1,769,993 1,773,965

CURRENT ASSETS
Debtors 6 992,858 966,777
Cash at bank 182 72
993,040 966,849
CREDITORS
Amounts falling due within one year 7 1,704,714 1,613,939
NET CURRENT LIABILITIES (711,674 ) (647,090 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,058,319

1,126,875

CREDITORS
Amounts falling due after more than one
year

8

1,243,905

1,244,141
NET LIABILITIES (185,586 ) (117,266 )

CAPITAL AND RESERVES
Called up share capital 165 165
Retained earnings (185,751 ) (117,431 )
SHAREHOLDERS' FUNDS (185,586 ) (117,266 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)

Balance Sheet - continued
30 APRIL 2024


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 20 January 2025 and were signed on its behalf by:




H Frank - Director



T Florides - Director


WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Westcott Barton Holdings Limited 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.

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.
Freehold property - not provided
Improvements to property - 2% on cost
Fixtures and fittings - 15% 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.

Investment properties
In accordance with Financial Reporting Standard for Smaller Entities, the investment property is valued at open market value and no depreciation is provided in respect of the property. Any surplus or deficit arising from a valuation is taken directly to revaluation reserve. This is a departure from the Companies Act 1985 which is necessary to give at true and fair view.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings Totals
£    £    £    £   
COST
At 1 May 2023 1,483,073 301,670 146,524 1,931,267
Additions - - 7,631 7,631
At 30 April 2024 1,483,073 301,670 154,155 1,938,898
DEPRECIATION
At 1 May 2023 - 47,511 110,691 158,202
Charge for year - 5,083 6,520 11,603
At 30 April 2024 - 52,594 117,211 169,805
NET BOOK VALUE
At 30 April 2024 1,483,073 249,076 36,944 1,769,093
At 30 April 2023 1,483,073 254,159 35,833 1,773,065

The freehold property was valued in November 2014 by Peter Nancekivell in the sum of £1.5 million.No adjustment has been made in the financial statements for this valuation.

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023
and 30 April 2024 900
NET BOOK VALUE
At 30 April 2024 900
At 30 April 2023 900

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Westcott Barton Leisure Limited
Registered office:
Nature of business: provision of leisure facilities
%
Class of shares: holding
Ordinary 100.00

Westcott Barton Events Limited
Registered office:
Nature of business: provision of events
%
Class of shares: holding
Ordinary 100.00

WESTCOTT BARTON HOLDINGS LIMITED (REGISTERED NUMBER: 04748618)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amount due from group company 991,048 966,027
Prepayments 1,810 750
992,858 966,777



7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 1,702,414 1,595,584
Accrued expenses 2,300 18,355
1,704,714 1,613,939

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Long term bank loan 1,243,905 1,244,141