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COMPANY REGISTRATION NUMBER: 04634857

G.J.Westwood Construction Limited

Filleted Unaudited Financial Statements

31 December 2025

G.J.Westwood Construction Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Director's report | 1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

G.J.Westwood Construction Limited

Director's Report

Year ended 31 December 2025
The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2025 .
Principal activities
The principal activity of the company during the year was that of road surfacing, ground works and related construction.
Director
The director who served the company during the year was as follows:

Mr.G. Westwood |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 17 February 2026 and signed on behalf of the board by:

Mr.G. Westwood | Miss.D.Gilmour
Director | Company Secretary

Registered office:
126 Halesowen Street
Rowley Regis
Warley
West Midlands
B65 OES

G.J.Westwood Construction Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of G.J.Westwood Construction Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G.J.Westwood Construction Limited for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of G.J.Westwood Construction Limited in accordance with the terms of our engagement letter dated 10 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of G.J.Westwood Construction Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.J.Westwood Construction Limited and its director for our work or for this report.
It is your duty to ensure that G.J.Westwood Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G.J.Westwood Construction Limited. You consider that G.J.Westwood Construction Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of G.J.Westwood Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
P WESTWOOD & CO.LIMITED Chartered Certified Accountants
3 Harrison Fields Crowle Worcestershire WR7 4DP

G.J.Westwood Construction Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 7 |  | 11,868 | 15,824

Current assets

Debtors | 8 | 16,896 |  | 30,430
Cash at bank and in hand | 29,598 |  | 6,386
| -------- |  | --------
| 46,494 |  | 36,816

Creditors: amounts falling due within one year | 9 | 36,093 |  | 54,154
| -------- |  | --------
Net current assets/(liabilities) |  | 10,401 | ( 17,338)
|  | -------- | --------
Total assets less current liabilities |  | 22,269 | ( 1,514)

Creditors: amounts falling due after more than one year | 10 |  | – | 4,006

Provisions

Taxation including deferred tax |  | 2,255 | 3,007
|  | -------- | -------
Net assets/(liabilities) |  | 20,014 | ( 8,527)
|  | -------- | -------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 19,914 | ( 8,627)
|  | -------- | -------
Shareholders funds/(deficit) |  | 20,014 | ( 8,527)
|  | -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

G.J.Westwood Construction Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 17 February 2026 , and are signed on behalf of the board by:

Mr.G. Westwood |
Director |

Company registration number: 04634857

G.J.Westwood Construction Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 126 Halesowen Street, Rowley Regis, Warley, West Midlands, B65 OES.
2. Statement of compliance
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'.
3. Accounting policies
Basis of preparation
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.
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. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:- The directors represent that there are no material judgements that merit notation. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:- The directors represent that there are no material judgements that merit notation.
Revenue recognition
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.
Income tax
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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 25% reducing balance
| Fixtures & Fittings | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares. During the year an interest free loan was advanced by a director-shareholder with no repayment terms that is recorded at the non discounted value of the advance. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.
Defined contribution plans
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Tax on profit
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax expense | 7,678 | 1,081
Adjustments in respect of prior periods | – | 39
| ------- | -------
Total current tax | 7,678 | 1,120
| ------- | -------

Deferred tax:

Origination and reversal of timing differences | ( 752) | ( 728)
| ------- | ----
Tax on profit | 6,926 | 392
| ------- | ----

6. Intangible assets

| Goodwill
| £
Cost |
At 1 January 2025 and 31 December 2025 | 70,000
| --------
Amortisation |
At 1 January 2025 and 31 December 2025 | 70,000
| --------
Carrying amount |
At 31 December 2025 | –
| --------
At 31 December 2024 | –
| --------

7. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 and 31 December 2025 | 14,174 | 876 | 125,152 | 6,726 | 146,928
| -------- | ---- | --------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 January 2025 | 13,711 | 876 | 111,206 | 5,311 | 131,104
Charge for the year | 116 | – | 3,486 | 354 | 3,956
| -------- | ---- | --------- | ------- | ---------
At 31 December 2025 | 13,827 | 876 | 114,692 | 5,665 | 135,060
| -------- | ---- | --------- | ------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2025 | 347 | – | 10,460 | 1,061 | 11,868
| -------- | ---- | --------- | ------- | ---------
At 31 December 2024 | 463 | – | 13,946 | 1,415 | 15,824
| -------- | ---- | --------- | ------- | ---------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 14,839 | 29,608
Other debtors | 2,057 | 822
| -------- | --------
| 16,896 | 30,430
| -------- | --------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,419 | 8,154
Trade creditors | 4,188 | 13,879
Corporation tax | 7,678 | 1,081
Social security and other taxes | 126 | 2,634
Other creditors | 19,682 | 28,406
| -------- | --------
| 36,093 | 54,154
| -------- | --------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 4,006
| ---- | -------

11. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr.G. Westwood | ( 27,493) | 10,000 | ( 17,493)
|  | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr.G. Westwood | ( 12,951) | ( 14,542) | ( 27,493)
|  | -------- | -------- | --------

12. Related party transactions
The company was under the control of Mr.G.Westwood throughout the current year. Mr.Westwood is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102. other than Directors loan transactions per the Directors' advances, credits and guarantees Note.
13. Going concern
At 31 December 2025, the company's balance sheet reflected net current assets amounting to £10,401 (2024:Net current liabilities £17,338) and total assets less total liabilities of a net asset of £20,014 (2024:Net Liabilities £8,527). The company is dependent on the support of its banking facilities,creditors and its Director/shareholder and with this consideration, the directors consider the going concern basis of preparation to be appropriate.