REGISTERED NUMBER: 03878445 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WESTWOOD ROCK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr K N Jenkins

SECRETARY:

Ms F C Jenkins

REGISTERED OFFICE:

2 The Tithe Barn,

Hawkesbury Upton,

Badminton,

GL9 1AY

REGISTERED NUMBER:

03878445 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Intangible assets

4

1,794

1,841

Tangible assets

5

4,637

9,917

6,431

11,758

CURRENT ASSETS

Debtors

6

41,245

28,980

Cash at bank

182,070

172,314

223,315

201,294

CREDITORS

Amounts falling due within one year

7

33,230

40,005

NET CURRENT ASSETS

190,085

161,289

TOTAL ASSETS LESS CURRENT LIABILITIES

196,516

173,047

CAPITAL AND RESERVES

Called up share capital

8

108

38

Capital redemption reserve

9

70

70

Retained earnings

9

196,338

172,939

SHAREHOLDERS' FUNDS

196,516

173,047

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 September 2025 and were signed by:

Mr K N Jenkins - Director

1.	STATUTORY INFORMATION

Westwood Rock 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery 20% on cost

Fixtures & Fittings 20% on cost

Computer Equipment 50% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Development

cost

costs

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

1,775

7,295

9,070

AMORTISATION

At 1 January 2024

-

7,229

7,229

Amortisation for year

-

47

47

At 31 December 2024

-

7,276

7,276

NET BOOK VALUE

At 31 December 2024

1,775

19

1,794

At 31 December 2023

1,775

66

1,841

5.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Computer

Equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

31,084

625

46,047

77,756

Additions

-

-

1,207

1,207

At 31 December 2024

31,084

625

47,254

78,963

DEPRECIATION

At 1 January 2024

30,299

625

36,915

67,839

Charge for year

546

-

5,941

6,487

At 31 December 2024

30,845

625

42,856

74,326

NET BOOK VALUE

At 31 December 2024

239

-

4,398

4,637

At 31 December 2023

785

-

9,132

9,917

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

28,800

26,280

Other debtors

70

-

Prepayments

2,075

2,700

30,945

28,980

31.12.24

31.12.23

£

£

Amounts falling due after more than one year:

Directors' loan accounts

10,300

-

Aggregate amounts

41,245

28,980

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

1,732

221

Corporation tax

21,265

3,224

Social security and other taxes

(1,232

)

380

VAT

9,730

24,641

Other creditors

1,735

6,154

Director's current account

-

3,985

Accruals and deferred income

-

1,400

33,230

40,005

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary Shares

1

100

30

2

Ordinary A Shares

1

2

2

6

New ordinary A shares issued

1

6

6

108

38

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2024

172,939

70

173,009

Profit for the year

67,803

67,803

Dividends

(44,404

)

(44,404

)

At 31 December 2024

196,338

70

196,408

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

Mr K N Jenkins

Balance outstanding at start of year

3,986

549

Amounts advanced

9,416

12,157

Amounts repaid

(24,014

)

(8,720

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(10,612

)

3,986

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £44,404 were paid to the directors .

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K N Jenkins.