REGISTERED NUMBER: 05456740 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WESTHILL LAND & PROPERTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Minesh Sheta

REGISTERED OFFICE:

33 Bruton Street

Second Floor

London

London

W1J 6QU

REGISTERED NUMBER:

05456740 (England and Wales)

ACCOUNTANTS:

Dattani

Chartered Accountants

Scottish Provident House

76/80 College Road

Harrow

Middlesex

HA1 1 BQ

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

236,547

236,547

236,547

236,547

CURRENT ASSETS

Debtors

6

63,753

53,655

Cash at bank

16,438

759

80,191

54,414

CREDITORS

Amounts falling due within one year

7

235,114

178,179

NET CURRENT LIABILITIES

(154,923

)

(123,765

)

TOTAL ASSETS LESS CURRENT LIABILITIES

81,624

112,782

CREDITORS

Amounts falling due after more than one year

8

794,242

873,355

NET LIABILITIES

(712,618

)

(760,573

)

CAPITAL AND RESERVES

Called up share capital

285

285

Retained earnings

(712,903

)

(760,858

)

SHAREHOLDERS' FUNDS

11

(712,618

)

(760,573

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 30 December 2025 and were signed on its behalf by:

Minesh Sheta - Director

1.	STATUTORY INFORMATION

Westhill Land & Property 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.

Plant & Machinery 33 1/3%

Furniture & Fittings 33 1/3 %

Computer Equipment 33 1/3%

Motor Vehicle 20%

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

55,289

Disposals

(49,890

)

At 31 March 2025

5,399

DEPRECIATION

At 1 April 2024

55,289

Eliminated on disposal

(49,890

)

At 31 March 2025

5,399

NET BOOK VALUE

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

236,547

NET BOOK VALUE

At 31 March 2025

236,547

At 31 March 2024

236,547

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Cost

236,547

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

386

386

Other debtors

62,367

53,269

62,753

53,655

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,000

-

Aggregate amounts

63,753

53,655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,109

1,386

Trade creditors

9,772

5,856

Taxation and social security

1,332

7,950

Other creditors

221,901

162,987

235,114

178,179

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

124,833

145,833

Amounts owed to group undertakings

537,409

595,522

Other creditors

132,000

132,000

794,242

873,355

9.	SECURED DEBTS

The bank loan is under the Coronavirus Business Interruption Loan Scheme and secured by way of a guarantee provided by the United Kingdom government.

10.	ULTIMATE CONTROLLING PARTY

All the shareholding in the company is owned by the directors therefore the company is controlled by the directors together.

11.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

31.3.25

31.3.24

£

£

Profit/(loss) for the financial year

47,955

(184,693

)

Opening shareholders' funds - 2024

-

(575,880

)

Net addition/(reduction) to shareholders' funds

47,955

(760,573

)

Opening shareholders' funds

(760,573

)

-

Closing shareholders' funds

(712,618

)

(760,573

)