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REGISTERED NUMBER: 01558352 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

WESTWELL DEVELOPMENTS LIMITED

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

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 |

WESTWELL DEVELOPMENTS LIMITED

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTORS: | W H Hotchkiss

| B Gordon-Smith

| SECRETARY: | T W Sisley

| REGISTERED OFFICE: | Main Road

| West Kingsdown

| Sevenoaks

| Kent

| TN15 6ER

| REGISTERED NUMBER: | 01558352 (England and Wales)

| ACCOUNTANTS: | WBD Accountants Limited

| Marlbridge House

| Enterprise Way

| Edenbridge

| Kent

| TN8 6HF

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

BALANCE SHEET

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,536,522 |  | 1,410,647 |  |

CURRENT ASSETS

Stocks | 330,778 |  | 33,943 |  |

Debtors | 5 | 1,691,587 |  | 1,199,900 |  |

Cash at bank and in hand | 32,685 |  | 2,668 |  |

2,055,050 |  | 1,236,511 |  |

CREDITORS

Amounts falling due within one year | 6 | 931,937 |  | 355,116 |  |

NET CURRENT ASSETS | 1,123,113 |  | 881,395 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,659,635 |  | 2,292,042 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (147,431 | ) | (119,822 | ) |

PROVISIONS FOR LIABILITIES | (164,514 | ) | (75,749 | ) |

NET ASSETS | 2,347,690 |  | 2,096,471 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 780,376 |  | 780,376 |  |

Retained earnings | 1,567,214 |  | 1,315,995 |  |

SHAREHOLDERS' FUNDS | 2,347,690 |  | 2,096,471 |  |

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.

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

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 14 November 2025 and were signed on its behalf by:

W H Hotchkiss - Director

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Westwell Developments 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. | 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.

| 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 provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 2% on cost

| Plant and machinery | - | at varying rates on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value and are depreciated in accordance with the above depreciation policies.

| Future instalments payable under such agreements, net of finance charges, are included within creditors. Rentals payable are apportioned between the capital element, which is charged to the profit & loss account on a straight line basis.

| 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.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of he contractual arrangement.

| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to the financial abilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 928,204 |  | 1,177,174 |  | 2,105,378 |  |

| Additions | - |  | 273,103 |  | 273,103 |  |

| Disposals | - |  | (155,077 | ) | (155,077 | ) |

| At 30 June 2025 | 928,204 |  | 1,295,200 |  | 2,223,404 |  |

| DEPRECIATION

| At 1 July 2024 | 30,054 |  | 664,677 |  | 694,731 |  |

| Charge for year | 13,748 |  | 102,857 |  | 116,605 |  |

| Eliminated on disposal | - |  | (124,454 | ) | (124,454 | ) |

| At 30 June 2025 | 43,802 |  | 643,080 |  | 686,882 |  |

| NET BOOK VALUE

| At 30 June 2025 | 884,402 |  | 652,120 |  | 1,536,522 |  |

| At 30 June 2024 | 898,150 |  | 512,497 |  | 1,410,647 |  |

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 30 June 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2016 | 130,866 |  | - |  | 130,866 |  |

| Valuation in 2020 | 144,000 |  | - |  | 144,000 |  |

| Valuation in 2022 | 200,000 |  | - |  | 200,000 |  |

| Cost | 453,338 |  | 1,295,200 |  | 1,748,538 |  |

928,204 |  | 1,295,200 |  | 2,223,404 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 453,338 |  | 453,338 |  |

| Aggregate depreciation | 273,153 |  | 273,153 |  |

| Freehold land and buildings were valued on an open market basis on 9 November 2021 by Caxtons Chartered Surveyors .

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

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1 July 2024 | 288,748 |  |

| Additions | 185,100 |  |

| Disposals | (80,897 | ) |

| At 30 June 2025 | 392,951 |  |

| DEPRECIATION

| At 1 July 2024 | 98,137 |  |

| Charge for year | 72,041 |  |

| Eliminated on disposal | (62,461 | ) |

| At 30 June 2025 | 107,717 |  |

| NET BOOK VALUE

| At 30 June 2025 | 285,234 |  |

| At 30 June 2024 | 190,611 |  |

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,266,583 |  | 459,151 |  |

| Amounts owed by group undertakings | 318,840 |  | 698,505 |  |

| Other debtors | 99,544 |  | 42,244 |  |

1,684,967 |  | 1,199,900 |  |

| Amounts falling due after more than one year:

| Other debtors | 6,620 |  | - |  |

| Aggregate amounts | 1,691,587 |  | 1,199,900 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 115,835 |  | 84,737 |  |

| Trade creditors | 367,808 |  | 124,716 |  |

| Taxation and social security | 350,731 |  | 104,820 |  |

| Other creditors | 87,563 |  | 30,843 |  |

931,937 |  | 355,116 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 5,836 |  | 15,834 |  |

| Hire purchase contracts (see note 8) | 141,595 |  | 103,988 |  |

147,431 |  | 119,822 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 115,835 |  | 84,737 |  |

| Between one and five years | 141,595 |  | 103,988 |  |

257,430 |  | 188,725 |  |

WESTWELL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558352)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

9. | SECURED DEBTS

| There is a cross guarantee and debenture between Westwell Developments Limited and John D Hotchkiss Limited, parent company, held by the bank.The bank also hold a charge over the company's freehold property.