IRIS Accounts Production v25.3.0.601 00734506 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00734506 2024-06-30 00734506 2025-06-30 00734506 2024-07-01 2025-06-30 00734506 2023-06-30 00734506 2023-07-01 2024-06-30 00734506 2024-06-30 00734506 ns15:EnglandWales 2024-07-01 2025-06-30 00734506 ns14:PoundSterling 2024-07-01 2025-06-30 00734506 ns10:Director1 2024-07-01 2025-06-30 00734506 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00734506 ns10:SmallEntities 2024-07-01 2025-06-30 00734506 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 00734506 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 00734506 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 00734506 ns10:FullAccounts 2024-07-01 2025-06-30 00734506 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 00734506 ns10:Director3 2024-07-01 2025-06-30 00734506 ns10:Director5 2024-07-01 2025-06-30 00734506 ns10:Director6 2024-07-01 2025-06-30 00734506 ns10:CompanySecretary1 2024-07-01 2025-06-30 00734506 ns10:RegisteredOffice 2024-07-01 2025-06-30 00734506 ns5:CurrentFinancialInstruments 2025-06-30 00734506 ns5:CurrentFinancialInstruments 2024-06-30 00734506 ns5:Non-currentFinancialInstruments 2025-06-30 00734506 ns5:Non-currentFinancialInstruments 2024-06-30 00734506 ns5:ShareCapital 2025-06-30 00734506 ns5:ShareCapital 2024-06-30 00734506 ns5:SharePremium 2025-06-30 00734506 ns5:SharePremium 2024-06-30 00734506 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 00734506 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 00734506 ns5:PlantMachinery 2024-06-30 00734506 ns5:FurnitureFittings 2024-06-30 00734506 ns5:MotorVehicles 2024-06-30 00734506 ns5:PlantMachinery 2024-07-01 2025-06-30 00734506 ns5:FurnitureFittings 2024-07-01 2025-06-30 00734506 ns5:MotorVehicles 2024-07-01 2025-06-30 00734506 ns5:PlantMachinery 2025-06-30 00734506 ns5:FurnitureFittings 2025-06-30 00734506 ns5:MotorVehicles 2025-06-30 00734506 ns5:PlantMachinery 2024-06-30 00734506 ns5:FurnitureFittings 2024-06-30 00734506 ns5:MotorVehicles 2024-06-30 00734506 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-06-30 00734506 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 00734506 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 00734506 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 00734506 1 2025-06-30 00734506 1 2024-06-30 00734506 ns10:OrdinaryShareClass1 2025-06-30 00734506 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 00734506 ns5:SharePremium 2024-06-30 00734506 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30

REGISTERED NUMBER: 00734506 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

G.O DAVIES (WESTBURY) LIMITED

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

G.O DAVIES (WESTBURY) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | D Roberts

| Ms M A C Davies

| O B L Roberts

| E W L Roberts

| SECRETARY: | E W Roberts

| REGISTERED OFFICE: | Harvest House

| Westbury

| Shrewsbury

| Shropshire

| SY5 9BY

| REGISTERED NUMBER: | 00734506 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Kingsland House

| 39 Abbey Foregate

| Shrewsbury

| Shropshire

| SY2 6BL

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 78,017 |  | 71,013 |  |

CURRENT ASSETS

Stocks | 6 | 50,873 |  | 60,351 |  |

Debtors | 7 | 4,269,789 |  | 4,391,991 |  |

Cash at bank | 183,451 |  | 124,614 |  |

4,504,113 |  | 4,576,956 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,598,009 |  | 3,730,833 |  |

NET CURRENT ASSETS | 906,104 |  | 846,123 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 984,121 |  | 917,136 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (15,700 | ) | - |  |

PROVISIONS FOR LIABILITIES | 10 | (6,285 | ) | - |  |

NET ASSETS | 962,136 |  | 917,136 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 10,000 |  | 10,000 |  |

Share premium | 12 | 1,123 |  | 1,123 |  |

Retained earnings | 12 | 951,013 |  | 906,013 |  |

SHAREHOLDERS' FUNDS | 962,136 |  | 917,136 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

BALANCE SHEET - continued

30 JUNE 2025

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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

D Roberts - Director

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| G.O Davies (Westbury) Limited 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. | 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 under the historical cost convention.

| The financial statements are for the individual entity only.

| The financial statements are presented in Sterling (£), rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases;

| Plant and machinery |  | - 25% reducing balance |  |

| Motor vehicles |  | - 25% reducing balance |  |

| Fixtures and fittings |  | - 15% reducing balance |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade receivables and other receivables, amounts owed by group undertakings and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other payables are initially recognised at transaction price and subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 11 (2024 - 11 ) .

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 31,271 |  | 5,538 |  | 87,985 |  | 124,794 |  |

| Additions | - |  | - |  | 35,895 |  | 35,895 |  |

| Disposals | - |  | - |  | (26,234 | ) | (26,234 | ) |

| At 30 June 2025 | 31,271 |  | 5,538 |  | 97,646 |  | 134,455 |  |

| DEPRECIATION

| At 1 July 2024 | 25,637 |  | 4,553 |  | 23,591 |  | 53,781 |  |

| Charge for year | 1,409 |  | 148 |  | 17,151 |  | 18,708 |  |

| Eliminated on disposal | - |  | - |  | (16,051 | ) | (16,051 | ) |

| At 30 June 2025 | 27,046 |  | 4,701 |  | 24,691 |  | 56,438 |  |

| NET BOOK VALUE

| At 30 June 2025 | 4,225 |  | 837 |  | 72,955 |  | 78,017 |  |

| At 30 June 2024 | 5,634 |  | 985 |  | 64,394 |  | 71,013 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 35,895 |  |

| At 30 June 2025 | 35,895 |  |

| DEPRECIATION

| Charge for year | 2,243 |  |

| At 30 June 2025 | 2,243 |  |

| NET BOOK VALUE

| At 30 June 2025 | 33,652 |  |

6. | STOCKS

| 30.6.25 |  | 30.6.24

£ | £ |

| Stocks | 50,873 |  | 60,351 |  |

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 3,899,735 |  | 4,359,581 |  |

| Amounts owed by group undertakings | 305,574 |  | - |  |

| Other debtors | 45,467 |  | 19,622 |  |

| VAT | 5,555 |  | 2,640 |  |

| Prepayments | 13,458 |  | 10,148 |  |

4,269,789 |  | 4,391,991 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 7,846 |  | - |  |

| Trade creditors | 3,463,106 |  | 3,583,558 |  |

| Tax | 42,100 |  | 18,142 |  |

| Social security and other taxes | 10,343 |  | 7,238 |  |

| Other creditors | 63,708 |  | 121,895 |  |

| Levy due | 10,906 |  | - |  |

3,598,009 |  | 3,730,833 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 15,700 |  | - |  |

10. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 30.6.24

£ | £ |

| Deferred tax | 6,285 |  | - |  |

** | CLIENT SCREEN - PROVISIONS FOR LIABILITIES AND CHARGES - MOVEMENTS IN PROVISIONS ETC - SHOULD BE COMPLETED IN RESPECT OF DEFERRED TAX

| Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

G.O DAVIES (WESTBURY) LIMITED (REGISTERED NUMBER: 00734506)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 July 2024 | 906,013 |  | 1,123 |  | 907,136 |  |

| Profit for the year | 141,200 |  | 141,200 |  |

| Dividends | (96,200 | ) | (96,200 | ) |

| At 30 June 2025 | 951,013 |  | 1,123 |  | 952,136 |  |

13. | CONTINGENT LIABILITIES

| During the year, the company entered into a debenture with Lloyds Bank Plc containing a fixed and floating charge over all the property and undertaking of the company.

14. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

15. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is G.O. Davies Holdings Ltd.