REGISTERED NUMBER: 11094963 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

A Westbrook Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Dr D Westbrook

Dr A P Westbrook

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

11094963 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

12,226

14,155

Investments

6

643,224

597,173

655,450

611,328

CURRENT ASSETS

Debtors

7

36,401

29,348

Cash at bank

150,240

58,654

186,641

88,002

CREDITORS

Amounts falling due within one year

8

42,870

31,915

NET CURRENT ASSETS

143,771

56,087

TOTAL ASSETS LESS CURRENT LIABILITIES

799,221

667,415

PROVISIONS FOR LIABILITIES

15,983

6,533

NET ASSETS

783,238

660,882

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

783,138

660,782

SHAREHOLDERS' FUNDS

783,238

660,882

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 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 September 2025 and were signed on its behalf by:

Dr A P Westbrook - Director

1.	STATUTORY INFORMATION

A Westbrook 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention except for certain assets and liabilities at fair value.

Significant judgements and estimates

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

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

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

-

15% on reducing balance

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

18,662

Additions

199

At 31 December 2024

18,861

DEPRECIATION

At 1 January 2024

4,507

Charge for year

2,128

At 31 December 2024

6,635

NET BOOK VALUE

At 31 December 2024

12,226

At 31 December 2023

14,155

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

597,173

Additions

146,737

Disposals

(139,137

)

Revaluations

38,451

At 31 December 2024

643,224

NET BOOK VALUE

At 31 December 2024

643,224

At 31 December 2023

597,173

Cost or valuation at 31 December 2024 is represented by:

Other

investments

£

Valuation in 2020

5,120

Valuation in 2021

29,919

Valuation in 2022

(25,548

)

Valuation in 2023

8,619

Valuation in 2024

38,451

Cost

586,663

643,224

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

36,401

29,348

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

26,997

13,376

Other creditors

15,873

18,539

42,870

31,915

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

7,005

7,043

Between one and five years

8,756

5,068

15,761

12,111

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

45

Ordinary A

£1

45

45

5

Ordinary C

£1

45

45

5

Ordinary D

£1

5

5

45

Ordinary B

£1

5

5

100

100