IRIS Accounts Production v25.4.0.155 00985931 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00985931 2024-09-30 00985931 2025-09-30 00985931 2024-10-01 2025-09-30 00985931 2023-09-30 00985931 2023-10-01 2024-09-30 00985931 2024-09-30 00985931 ns15:EnglandWales 2024-10-01 2025-09-30 00985931 ns14:PoundSterling 2024-10-01 2025-09-30 00985931 ns10:Director1 2024-10-01 2025-09-30 00985931 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00985931 ns10:SmallEntities 2024-10-01 2025-09-30 00985931 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00985931 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 00985931 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00985931 ns10:AbridgedAccounts 2024-10-01 2025-09-30 00985931 ns10:Director2 2024-10-01 2025-09-30 00985931 ns10:Director3 2024-10-01 2025-09-30 00985931 ns10:CompanySecretary1 2024-10-01 2025-09-30 00985931 ns10:RegisteredOffice 2024-10-01 2025-09-30 00985931 ns5:CurrentFinancialInstruments 2025-09-30 00985931 ns5:CurrentFinancialInstruments 2024-09-30 00985931 ns5:ShareCapital 2025-09-30 00985931 ns5:ShareCapital 2024-09-30 00985931 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 00985931 ns5:RetainedEarningsAccumulatedLosses 2024-09-30

REGISTERED NUMBER: 00985931 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Willis Westcott Limited |

| Willis Westcott Limited (Registered number: 00985931) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Willis Westcott Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | G B Clarke

| T C R Clarke

| C T O'Keeffe

| SECRETARY: | T C R Clarke

| REGISTERED OFFICE: | 2nd Floor

| Clarburgh House

| 32 Church Street

| Malvern

| Worcestershire

| WR14 2AZ

| REGISTERED NUMBER: | 00985931 (England and Wales)

| ACCOUNTANTS: | Streets Metherell Gard Limited

| Burn View

| Bude

| Cornwall

| EX23 8BX

| Willis Westcott Limited (Registered number: 00985931) |

Abridged Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 104,963 |  | 29,015 |  |

CURRENT ASSETS

Stocks | 699,551 |  | 610,320 |  |

Debtors | 1,087,029 |  | 972,883 |  |

Cash at bank and in hand | 483,126 |  | 748,106 |  |

2,269,706 |  | 2,331,309 |  |

CREDITORS

Amounts falling due within one year | 685,500 |  | 593,988 |  |

NET CURRENT ASSETS | 1,584,206 |  | 1,737,321 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,689,169 |  | 1,766,336 |  |

PROVISIONS FOR LIABILITIES | 25,300 |  | 5,100 |  |

NET ASSETS | 1,663,869 |  | 1,761,236 |  |

CAPITAL AND RESERVES

Called up share capital | 5,550 |  | 5,550 |  |

Retained earnings | 1,658,319 |  | 1,755,686 |  |

SHAREHOLDERS' FUNDS | 1,663,869 |  | 1,761,236 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

G B Clarke - Director

| Willis Westcott Limited (Registered number: 00985931) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Willis Westcott Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade

| discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. This is usually on dispatch or collection of the goods.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated

| residual value, of each asset on a systematic basis over its expected useful life as follows:

| Plant and machinery etc - 10% to 33% on net book value and cost

| Stocks

| Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the

| current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial

| statements of current and previous periods. It is recognised in respect of all timing differences, with certain

| exceptions. Timing differences are differences between taxable profits and total comprehensive income as

| stated in the financial statements that arise from the inclusion of income and expense in tax assessments in

| periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only 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 balance sheet date that are expected to apply to the reversal of timing differences.

| Hire purchase and leasing commitments

| Rentals payable and receivable under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Willis Westcott Limited (Registered number: 00985931) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

| Financial instruments

| All financial instruments are recognised initially at transaction price excluding transaction costs and subsequently at amortised cost. These include cash at bank, trade and other debtors and trade and other creditors.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

| transaction price. Any losses arising from impairment are recognised through profit or loss in other

| administrative expenses.

| Intercompany loans

| Intercompany loans are measured at cost and are repayable on demand. No interest is charged on intercompany loans.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 138,111 |  |

| Additions | 106,435 |  |

| Disposals | (33,453 | ) |

| At 30 September 2025 | 211,093 |  |

| DEPRECIATION

| At 1 October 2024 | 109,096 |  |

| Charge for year | 20,670 |  |

| Eliminated on disposal | (23,636 | ) |

| At 30 September 2025 | 106,130 |  |

| NET BOOK VALUE

| At 30 September 2025 | 104,963 |  |

| At 30 September 2024 | 29,015 |  |