Company registration number 08260948 (England and Wales)
WESTBY CONTRACTORS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
WESTBY CONTRACTORS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
WESTBY CONTRACTORS LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
29,286
36,108
Current assets
Stocks
2,190
4,860
Debtors
5
73,004
87,164
Cash at bank and in hand
-
0
10,269
75,194
102,293
Creditors: amounts falling due within one year
6
(27,942)
(39,001)
Net current assets
47,252
63,292
Total assets less current liabilities
76,538
99,400
Creditors: amounts falling due after more than one year
7
(7,836)
(16,555)
Provisions for liabilities
(5,564)
(6,861)
Net assets
63,138
75,984
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
63,038
75,884
Total equity
63,138
75,984
WESTBY CONTRACTORS LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
Mr J R Pike
Director
Company registration number 08260948 (England and Wales)
WESTBY CONTRACTORS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Westby Contractors Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Gillars Lane, Eccleston, St Helens, Merseyside, United Kingdom, WA10 5PZ.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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 equipment
15% reducing balance
Motor vehicles
20% reducing balance
1.5
Stocks

Stocks are stated at the lower of cost and net realisable value after making allowances for obsolete and slow moving items

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WESTBY CONTRACTORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
10,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
10,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024
4,300
57,963
62,263
Additions
342
-
0
342
At 31 March 2025
4,642
57,963
62,605
Depreciation and impairment
At 1 April 2024
2,066
24,089
26,155
Depreciation charged in the year
390
6,774
7,164
At 31 March 2025
2,456
30,863
33,319
Carrying amount
At 31 March 2025
2,186
27,100
29,286
At 31 March 2024
2,234
33,874
36,108
WESTBY CONTRACTORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,638
72,310
Other debtors
56,366
14,854
73,004
87,164
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
12,966
3,531
Trade creditors
1,902
13,278
Corporation tax
20
20
Other creditors
13,054
22,172
27,942
39,001
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
472
3,992
Other creditors
7,364
12,563
7,836
16,555
8
Directors' transactions

The loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loan was repaid shortly after the year end.

2025
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mr & Mrs Pike - directors loan
-
45,984
(11,010)
34,974
-
45,984
(11,010)
34,974
WESTBY CONTRACTORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
Directors' transactions
(Continued)
- 6 -
2024
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mr & Mrs Pike - directors loan
6,216
(6,216)
-
6,216
(6,216)
-
2025-03-31 2024-04-01 false false false 05 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J R Pike Mrs D G Pike 08260948 2024-04-01 2025-03-31 08260948 2025-03-31 08260948 2024-03-31 08260948 core:NetGoodwill 2025-03-31 08260948 core:NetGoodwill 2024-03-31 08260948 core:PlantMachinery 2025-03-31 08260948 core:MotorVehicles 2025-03-31 08260948 core:PlantMachinery 2024-03-31 08260948 core:MotorVehicles 2024-03-31 08260948 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08260948 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08260948 core:CurrentFinancialInstruments 2025-03-31 08260948 core:CurrentFinancialInstruments 2024-03-31 08260948 core:Non-currentFinancialInstruments 2025-03-31 08260948 core:Non-currentFinancialInstruments 2024-03-31 08260948 core:ShareCapital 2025-03-31 08260948 core:ShareCapital 2024-03-31 08260948 core:RetainedEarningsAccumulatedLosses 2025-03-31 08260948 core:RetainedEarningsAccumulatedLosses 2024-03-31 08260948 bus:Director1 2024-04-01 2025-03-31 08260948 core:Goodwill 2024-04-01 2025-03-31 08260948 core:PlantMachinery 2024-04-01 2025-03-31 08260948 core:MotorVehicles 2024-04-01 2025-03-31 08260948 2023-04-01 2024-03-31 08260948 core:NetGoodwill 2024-03-31 08260948 core:PlantMachinery 2024-03-31 08260948 core:MotorVehicles 2024-03-31 08260948 2024-03-31 08260948 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08260948 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08260948 bus:FRS102 2024-04-01 2025-03-31 08260948 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08260948 bus:Director2 2024-04-01 2025-03-31 08260948 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP