Company registration number 10972683 (England and Wales)
WESTON ADVISORS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
WESTON ADVISORS LTD
COMPANY INFORMATION
Directors
Mr D Del Mar
Mrs R Del Mar
Company number
10972683
Registered office
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
Accountants
Streets Bush Limited
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
WESTON ADVISORS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
WESTON ADVISORS LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
91,835
135,062
Current assets
Debtors
4
325,479
234,202
Cash at bank and in hand
20,544
4,601
346,023
238,803
Creditors: amounts falling due within one year
5
(298,833)
(219,515)
Net current assets
47,190
19,288
Total assets less current liabilities
139,025
154,350
Creditors: amounts falling due after more than one year
6
(45,002)
(68,089)
Provisions for liabilities
(15,946)
(25,027)
Net assets
78,077
61,234
Capital and reserves
Called up share capital
100
100
Retained earnings
77,977
61,134
Total equity
78,077
61,234
WESTON ADVISORS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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 17 March 2026 and are signed on its behalf by:
Mr D Del Mar
Mrs R Del Mar
Director
Director
Company Registration No. 10972683
WESTON ADVISORS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Weston Advisors Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Melrose House, Pynes Hill, Rydon Lane, Exeter, Devon, EX2 5AZ.

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

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
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:

Leasehold improvements
10% Straight Line
Fixtures and fittings
20% Reducing Balance
Computers
3 Years Straight Line
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

WESTON ADVISORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
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.

1.5
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 income statement 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 liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

WESTON ADVISORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
68,702
214,908
283,610
Additions
-
0
717
717
Disposals
-
0
(66,591)
(66,591)
At 30 September 2025
68,702
149,034
217,736
Depreciation and impairment
At 1 October 2024
33,898
114,650
148,548
Depreciation charged in the year
6,847
21,103
27,950
Eliminated in respect of disposals
-
0
(50,597)
(50,597)
At 30 September 2025
40,745
85,156
125,901
Carrying amount
At 30 September 2025
27,957
63,878
91,835
At 30 September 2024
34,804
100,258
135,062
WESTON ADVISORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
79,624
89,016
Other debtors
245,855
145,186
325,479
234,202
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
272,161
180,428
Other creditors
26,672
39,087
298,833
219,515
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
45,002
68,089

Hire purchase liabilities are secured against the assets to which they relate.

7
Related party transactions

Included in other debtors are amounts owed by the directors of £225,006. The loans are charged interest at HM Revenues & Customs official rate of interest and carry no fixed terms of repayment.

8
Prior period adjustment

The accounts for the year ended 30 September 2024 have been restated to correct overstated dividends amounting to £60,000 which were not issued. This adjustment has increased debtors by £60,643 as it also includes additional loan interest charged by the company. The amount in other debtors includes loans to the directors which have increased from £38,517 to £99,160. The tax effect for these adjustments amounts to £161 additional tax. The total restatement has resulted in an increase in distributable reserves as at 30 September 2024 of £60,643.

WESTON ADVISORS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
8
Prior period adjustment
(Continued)
- 7 -
Changes to the balance sheet
As previously reported
Adjustment
As restated at 30 Sep 2024
£
£
£
Current assets
Debtors due within one year
173,559
60,643
234,202
Capital and reserves
Retained earnings
491
60,643
61,134
Changes to the income statement
As previously reported
Adjustment
As restated
Period ended 30 September 2024
£
£
£
Interest receivable and similar income
1,654
643
2,297
Profit for the financial period
257,195
643
257,838
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