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Registered number: 14827466
Westmead Rentals Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Westmead Rentals Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Westmead Rentals Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14827466

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 305,202 |  | 124,190
|  |  | 305,202 |  | 124,190
CURRENT ASSETS
Debtors | 6 | 7,906 |  | 5,629 |
Cash at bank and in hand |  | 33,101 |  | 50,206 |
|  | 41,007 |  | 55,835 |
Creditors: Amounts Falling Due Within One Year | 7 | (198,799 ) |  | (204,336 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (157,792 ) |  | (148,501 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 147,410 |  | (24,311 )
NET ASSETS/(LIABILITIES) |  |  | 147,410 |  | (24,311 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Other reserves |  |  | 181,012 |  | -
Profit and Loss Account |  |  | (33,702 ) |  | (24,411 )
SHAREHOLDERS' FUNDS |  |  | 147,410 |  | (24,311)

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr W Brewster Director
14 January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Westmead Rentals Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Westmead Rentals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14827466 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | N/A

2.5. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
Westmead Rentals Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 May 2024 | 124,190
Additions | 181,012
As at 30 April 2025 | 305,202
Net Book Value
As at 30 April 2025 | 305,202
As at 1 May 2024 | 124,190

5. Investment Property
Cost or valuation as at 30 April 2025 represented by:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 300,434 |  | 124,190

The investment properties were valued on an open market value basis by the director Mr W Brewster on 30 April 2025 at £300,434.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 7,906 |  | 5,629

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 2,076 |  | 1,630
Director's loan account | 196,723 |  | 202,706
| 198,799 |  | 204,336

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
Page 3
Page 4
Westmead Rentals Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company withdrew amounts totalling £13,224 and introduced amounts totalling £7,241 (2024: £214,253). At the balance sheet date the balance payable to the director was £196,723 (2024: £202,706).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be
disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
During the year a property was transferred to the company from a related partnership for no consideration. The property has been recognised at fair value and the corresponding credit has been recognised as a non-distributable capital contribution reserve.
11. Profit and loss reserve account
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable as follows:

| 2025 |  | 2024
| £ |  | £
Share Capital | 100 |  | 100
Distributable profit and loss reserves | (33,703) |  | (24,411)
Non-distributable profit and loss reserves | 181,012 |  | -
| 147,410 |  | (24,311)

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