Westwood & Associates Ltd 10271149 true 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is business efficiency consultancy services Digita Accounts Production Advanced 6.30.9574.0 true Mr Neil Westwood true 10271149 2024-08-01 2025-07-31 10271149 2025-07-31 10271149 bus:OrdinaryShareClass1 bus:CumulativeNon-redeemableShares 2025-07-31 10271149 core:RetainedEarningsAccumulatedLosses 2025-07-31 10271149 core:ShareCapital 2025-07-31 10271149 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 10271149 bus:FRS102 2024-08-01 2025-07-31 10271149 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10271149 bus:FullAccounts 2024-08-01 2025-07-31 10271149 bus:RegisteredOffice 2024-08-01 2025-07-31 10271149 bus:CompanySecretaryDirector1 2024-08-01 2025-07-31 10271149 bus:OrdinaryShareClass1 bus:CumulativeNon-redeemableShares 2024-08-01 2025-07-31 10271149 bus:EntityNoLongerTradingButTradedInPast 2024-08-01 2025-07-31 10271149 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10271149 core:MotorVehicles 2024-08-01 2025-07-31 10271149 core:OfficeEquipment 2024-08-01 2025-07-31 10271149 countries:AllCountries 2024-08-01 2025-07-31 10271149 2024-07-31 10271149 bus:OrdinaryShareClass1 bus:CumulativeNon-redeemableShares 2024-07-31 10271149 core:RetainedEarningsAccumulatedLosses 2024-07-31 10271149 core:ShareCapital 2024-07-31 10271149 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10271149

Westwood & Associates Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Westwood & Associates Ltd

(Registration number: 10271149)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 504 | 504
Creditors: Amounts falling due within one year | 4 | (385) | (385)
Net assets |  | 119 | 119
Capital and reserves |  |  |
Called up share capital | 5 | 1 | 1
Retained earnings |  | 118 | 118
Shareholders' funds |  | 119 | 119

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 17 July 2025

......................................... Mr Neil Westwood Company secretary and director

Westwood & Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

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

The address of its registered office is:
Piccadilly Business Centre
Aldow Enterprise Park
Blackett Street
Manchester
M12 6AE

These financial statements were authorised for issue by the director on 17 July 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

Depreciation

Asset class | Depreciation method and rate
Motor Vehicles | 25% Reducing Balance Basis
Office Equipment | 25% Reducing Balance Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Westwood & Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Cash and cash equivalents

| 2025 £ | 2024 £
Cash at bank | 504 | 504

4 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts due to related parties |  | 385 | 385

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share Class 1 of £1 each | 1 | 1 | 1 | 1