Company registration number 15439292 (England and Wales)
Westbrooks Holdings Limited
Unaudited Financial Statements
For the year ended 31 January 2025
Westbrooks Holdings Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
Westbrooks Holdings Limited
Statement of financial position
As at 31 January 2025
- 1 -
2025
Notes
£
£
Current assets
Debtors
3
100
Net current assets
100
Capital and reserves
Called up share capital
100

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 January 2026 and are signed on its behalf by:
Mr M P Archer
Mr T Bramwell
Director
Director
Company registration number 15439292 (England and Wales)
Westbrooks Holdings Limited
Notes to the financial statements
For the year ended 31 January 2025
- 2 -
1
Accounting policies
Company information

Westbrooks Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Glades, Festival Way, Festival Park, Stoke on Trent, Staffordshire, ST1 5SQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Westbrooks Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 January 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
0
3
Debtors
2025
Amounts falling due within one year:
£
Other debtors
100
2025-01-31 2024-01-24 false false true 12 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M P Archer Mr T Bramwell 15439292 2024-01-24 2025-01-31 15439292 2025-01-31 15439292 core:ShareCapital 2025-01-31 15439292 bus:Director1 2024-01-24 2025-01-31 15439292 bus:Director2 2024-01-24 2025-01-31 15439292 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 15439292 bus:EntityHasNeverTraded 2024-01-24 2025-01-31 15439292 bus:PrivateLimitedCompanyLtd 2024-01-24 2025-01-31 15439292 bus:SmallCompaniesRegimeForAccounts 2024-01-24 2025-01-31 15439292 bus:FRS102 2024-01-24 2025-01-31 15439292 bus:AuditExemptWithAccountantsReport 2024-01-24 2025-01-31 15439292 bus:FullAccounts 2024-01-24 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP