Registration number: 07869653

Westbrook Computers Ltd

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Westbrook Computers Ltd

Company Information

Director

J A Westbrook

Registered office

The Cedars Bay Lane Gillingham Dorset SP8 4ER

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Westbrook Computers Ltd

Director's Report for the Year Ended 31 December 2024

The director presents his report and the financial statements for the year ended 31 December 2024.

Director of the company

The director who held office during the year was as follows:

J A Westbrook

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 September 2025
 

J A Westbrook Director

Westbrook Computers Ltd

(Registration number: 07869653)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	4,561	5,757
Current assets
Stocks	5	4,000	1,500
Debtors	6	684	3,202
Cash at bank and in hand		434	1,644
		5,118	6,346
Creditors: Amounts falling due within one year	7	(64,099)	(61,991)
Net current liabilities		(58,981)	(55,645)
Total assets less current liabilities		(54,420)	(49,888)
Creditors: Amounts falling due after more than one year	7	(7,986)	(9,950)
Net liabilities		(62,406)	(59,838)
Capital and reserves
Called up share capital		100	100
Retained earnings		(62,506)	(59,938)
Shareholders' deficit		(62,406)	(59,838)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 19 September 2025
 

J A Westbrook Director

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Cedars
Bay Lane
Gillingham
Dorset
SP8 4ER

These financial statements were authorised for issue by the director on 19 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At December 2024 the balance sheet shows a balance of £(62,406) [2023 - £(59,838)]. The financial statements have been prepared on a going concern basis as the company director has indicated that he will continue to support the company for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	15% Reducing balance
Fixtures and fittings	25% Reducing balance
Motor vehicles	25% Reducing balance
Office equipment	33% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 0).

4	Tangible assets

	Improvements to property £	Fixtures and fittings £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2024	13,846	3,283	8,077	6,495
Disposals	-	(200)	(429)	-
At 31 December 2024	13,846	3,083	7,648	6,495
Depreciation
At 1 January 2024	10,150	2,814	7,168	5,812
Charge for the year	554	134	294	170
Eliminated on disposal	-	(173)	(412)	-
At 31 December 2024	10,704	2,775	7,050	5,982
Carrying amount
At 31 December 2024	3,142	308	598	513
At 31 December 2023	3,696	469	909	683

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

	Total £
Cost or valuation
At 1 January 2024	31,701
Disposals	(629)
At 31 December 2024	31,072
Depreciation
At 1 January 2024	25,944
Charge for the year	1,152
Eliminated on disposal	(585)
At 31 December 2024	26,511
Carrying amount
At 31 December 2024	4,561
At 31 December 2023	5,757

5

Stocks

	2024 £	2023 £
Finished goods and goods for resale	4,000	1,500

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Debtors

Current	2024 £	2023 £
Trade debtors	442	2,906
Prepayments	146	140
Other debtors	96	156
	684	3,202

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	1,808	1,652
Taxation and social security		-	233
Accruals and deferred income		375	375
Other creditors		61,916	59,731
		64,099	61,991

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	8	7,986	9,950

8	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	7,986	9,950

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	1,808	1,652

9	Ultimate controlling party

The controlling party is J A Westbrook.

Summary of transactions with other related parties

J A Westbrook, the company director. At 31 December 2024 the company owed J A Westbrook £60,800 (2023 - £58,334). There are no specific repayment terms.