Registration number: 10164335

Westhill Services Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Westhill Services Ltd

(Registration number: 10164335)
Abridged Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,876	3,595
Other financial assets	5	50,244	45,425
		53,120	49,020
Current assets
Cash at bank and in hand		6,688	11,995
Creditors: Amounts falling due within one year		(3,708)	(2,415)
Net current assets		2,980	9,580
Total assets less current liabilities		56,100	58,600
Provisions for liabilities		(1,113)	(1,113)
Net assets		54,987	57,487
Capital and reserves
Called up share capital		6	6
Profit and loss account		54,981	57,481
Total equity		54,987	57,487

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	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 directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 3 November 2025 and signed on its behalf by:
 

Dr C I Elliott

Director

Westhill Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

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:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 3 November 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Westhill Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

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
Plant and machinery	15% reducing balance

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Westhill Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

4	Tangible assets

	Total £
Cost or valuation
At 1 June 2024	6,629
At 31 May 2025	6,629
Depreciation
At 1 June 2024	3,034
Charge for the year	719
At 31 May 2025	3,753
Carrying amount
At 31 May 2025	2,876
At 31 May 2024	3,595

5	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 June 2024	45,425
Fair value adjustments	2,205
Additions	2,614
At 31 May 2025	50,244
Carrying amount
At 31 May 2025	50,244