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REGISTERED NUMBER: 05991993 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2024

for

Westbell Estates Ltd

| Westbell Estates Ltd (Registered number: 05991993) |

Contents of the Financial Statements

for the Year Ended 30 November 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Westbell Estates Ltd |

Company Information

for the Year Ended 30 November 2024

| DIRECTOR: | O Uppal

| REGISTERED OFFICE: | 452 Manchester Road

| Heaton Chapel

| Stockport

| Cheshire

| SK4 5DL

| REGISTERED NUMBER: | 05991993 (England and Wales)

| ACCOUNTANTS: | Uppal & Warr

| Chartered Accountants

| 452 Manchester Road

| Heaton Chapel

| Stockport

| SK4 5DL

| Westbell Estates Ltd (Registered number: 05991993) |

Balance Sheet

30 November 2024

| 30.11.24 | 30.11.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 241,285 |  | 240,014 |  |

CURRENT ASSETS

Cash at bank | 1,060 |  | 2,047 |  |

CREDITORS

Amounts falling due within one year | 5 | 73,963 |  | 66,876 |  |

NET CURRENT LIABILITIES | (72,903 | ) | (64,829 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 168,382 |  | 175,185 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 96,455 |  | 71,163 |  |

NET ASSETS | 71,927 |  | 104,022 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 71,827 |  | 103,922 |  |

SHAREHOLDERS' FUNDS | 71,927 |  | 104,022 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 15 April 2025 and were signed by:

O Uppal - Director

| Westbell Estates Ltd (Registered number: 05991993) |

Notes to the Financial Statements

for the Year Ended 30 November 2024

1. | STATUTORY INFORMATION

| Westbell Estates 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.

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 as modified by the revaluation of certain assets.

| Tangible fixed assets

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

| Freehold property | - | not provided

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| Westbell Estates Ltd (Registered number: 05991993) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 December 2023 | 240,000 |  | 600 |  | - |  | 240,600 |  |

| Additions | - |  | - |  | 1,699 |  | 1,699 |  |

| At 30 November 2024 | 240,000 |  | 600 |  | 1,699 |  | 242,299 |  |

| DEPRECIATION

| At 1 December 2023 | - |  | 586 |  | - |  | 586 |  |

| Charge for year | - |  | 3 |  | 425 |  | 428 |  |

| At 30 November 2024 | - |  | 589 |  | 425 |  | 1,014 |  |

| NET BOOK VALUE

| At 30 November 2024 | 240,000 |  | 11 |  | 1,274 |  | 241,285 |  |

| At 30 November 2023 | 240,000 |  | 14 |  | - |  | 240,014 |  |

| Cost or valuation at 30 November 2024 is represented by:

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2024 | 240,000 |  | - |  | - |  | 240,000 |  |

| Cost | - |  | 600 |  | 1,699 |  | 2,299 |  |

240,000 |  | 600 |  | 1,699 |  | 242,299 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.24 |  | 30.11.23

£ | £ |

| Directors' loan accounts | 73,963 |  | 66,876 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.11.24 |  | 30.11.23

£ | £ |

| Bank loans | 61,294 |  | 36,002 |  |

| Other creditors | 35,161 |  | 35,161 |  |

96,455 |  | 71,163 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.24 |  | 30.11.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Westbell Estates Ltd (Registered number: 05991993) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

8. | RESERVES

| Retained

| earnings

£ |

| At 1 December 2023 | 103,922 |  |

| Deficit for the year | (32,095 | ) |

| At 30 November 2024 | 71,827 |  |