Company registration number 03892421 (England and Wales)
W.S. WESTIN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
W.S. WESTIN LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 9
The following pages do not form part of the statutory financial statements
W.S. WESTIN LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
860,747
1,023,357
Investments
5
500,000
1,000,000
1,360,747
2,023,357
Current assets
Stocks
838,177
928,908
Debtors
6
1,257,474
1,567,196
Cash at bank and in hand
72,476
132,348
2,168,127
2,628,452
Creditors: amounts falling due within one year
7
(1,084,873)
(1,173,281)
Net current assets
1,083,254
1,455,171
Total assets less current liabilities
2,444,001
3,478,528
Creditors: amounts falling due after more than one year
8
(54,455)
(99,504)
Provisions for liabilities
(38,766)
(30,853)
Net assets
2,350,780
3,348,171
Capital and reserves
Called up share capital
9
1,000
1,000
Share premium account
32,998
32,998
Profit and loss reserves
2,316,782
3,314,173
Total equity
2,350,780
3,348,171

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
Mr I G Sheppard
Director
Company registration number 03892421 (England and Wales)
W.S. WESTIN LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 April 2023
1,000
32,998
3,167,706
3,201,704
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
146,467
146,467
Balance at 31 March 2024
1,000
32,998
3,314,173
3,348,171
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
2,609
2,609
Dividends
-
-
(1,000,000)
(1,000,000)
Balance at 31 March 2025
1,000
32,998
2,316,782
2,350,780
W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

W.S. Westin Limited is a private company limited by shares incorporated in England and Wales. The registered office is Phoenix Mills, Leeds Road, Huddersfield, HD1 6NG.

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 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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and

services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have

transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is

probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in

respect of the transactions can be measured reliably.

1.3
Research and development expenditure

Research expenditure is written off in the period in which it is incurred.

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 machinery
at varying rates on cost
Fixtures and fittings
10% straight line
Equipment
25% straight line
Motor vehicles
25% straight line
Improvements to property
10% straight line
1.5
Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated

impairment losses.

W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being

estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is

impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the

purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset,

an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash generating

unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that

largely independent of the cash inflows from other assets or groups of assets.

1.7
Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost

includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present

location and condition.

1.8
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 balance sheet 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
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.

W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Taxation
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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or

a right to pay less or to receive more tax.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in

which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance

sheet date.

1.11
Retirement benefits

Contributions to defined contribution plans are recognised as an expense in the period in which the related

service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead

to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in

which the employees render the related service, the liability is measured on a discounted present value basis. The

unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised

until there is reasonable assurance that the company will comply with the conditions attaching to them and the

grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the

periods in which the company recognises the related costs for which the grant is intended to compensate. Grants

that are receivable as compensation for expenses or losses already incurred or for the purpose of giving

immediate financial support to the entity with no future related costs are recognised in income in the period in

which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from

the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions

on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant

does impose specified future performance-related conditions on the recipient, it is recognised in income only

when the performance-related conditions have been met. Where grants received are prior to satisfying the

revenue recognition criteria, they are recognised as a liability.

1.13

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and

liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which

is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount

recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability

using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate

of interest on the remaining balance of the liability.

1.14

Operating lease rentals

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit

of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

2
Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are

based on experience and other factors, including expectations of future events that are believed to be reasonable

under the circumstances.

3
Employees

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

2025
2024
Number
Number
Total
41
48
W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Equipment
Motor vehicles
Improvements to property
Total
£
£
£
£
£
£
Cost
At 1 April 2024
714,428
133,181
183,241
217,554
936,606
2,185,010
Additions
-
0
5,236
-
0
-
0
27,466
32,702
At 31 March 2025
714,428
138,417
183,241
217,554
964,072
2,217,712
Depreciation and impairment
At 1 April 2024
449,702
82,956
179,381
92,483
357,131
1,161,653
Depreciation charged in the year
56,427
10,736
2,309
36,355
89,485
195,312
At 31 March 2025
506,129
93,692
181,690
128,838
446,616
1,356,965
Carrying amount
At 31 March 2025
208,299
44,725
1,551
88,716
517,456
860,747
At 31 March 2024
264,726
50,225
3,860
125,071
579,475
1,023,357
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
500,000
1,000,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
1,000,000
Disposals
(500,000)
At 31 March 2025
500,000
Carrying amount
At 31 March 2025
500,000
At 31 March 2024
1,000,000
W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
589,424
577,222
Amounts owed by group undertakings
544,465
886,107
Prepayments and accrued income
123,585
103,867
1,257,474
1,567,196
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
44,839
53,939
Trade creditors
643,008
620,653
Amounts owed to group undertakings
214,253
231,091
Corporation tax
209
209
Other taxation and social security
129,835
201,495
Government grants
10,788
12,591
Accruals and deferred income
41,941
53,303
1,084,873
1,173,281
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
54,455
99,504
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Senior Statutory Auditor:
David Butterworth
Statutory Auditor:
Wheawill & Sudworth Limited
Date of audit report:
6 February 2026
W.S. WESTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
11
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
6,751
18,569
12
Contingencies

The company has guaranteed the bank facilities of other group companies which totalled £1,942,528 (2024:

£1,950,915 ) at the balance sheet date.

13
Related party transactions

Amounts owed by and to group and related undertakings relate to group companies and are interest free and

repayable on demand.

During the year, the company made sales and charged rent of £284,815 (2024: £234,423), and purchased goods and services of £401,891 (2024: £210,880 ) to and from group companies.

14
Controlling party

The largest and smallest group of undertakings for which group accounts are drawn up and of which the

company is a member is that of Eastwood Group (Huddersfield) Limited. Group accounts can be obtained from

Phoenix Mills, Leeds Road, Huddersfield, HD1 6NG.

The immediate parent company is W S Westin Group Limited. The ultimate controlling party is Mr J Eastwood.

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