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Company Registration No. 08218457 (England and Wales)
Westbrook Commercials Limited Unaudited accounts for the year ended 30 November 2025
Westbrook Commercials Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Westbrook Commercials Limited Company Information for the year ended 30 November 2025
Directors
Mrs Julie Johnson Mr David Johnson
Company Number
08218457 (England and Wales)
Registered Office
Clarke Avenue Porte Marsh Industrial Estate Calne Wiltshire SN11 9BS England
Accountants
Sunnyside Accountancy Ltd 13 The Crescent Bromham Chippenham Wiltshire SN15 2HQ
- 3 -
Westbrook Commercials Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,351,652
1,252,092
Current assets
Debtors
5
508,213
469,538
Cash at bank and in hand
44,243
67,242
552,456
536,780
Creditors: amounts falling due within one year
6
(715,245)
(493,608)
Net current (liabilities)/assets
(162,789)
43,172
Total assets less current liabilities
1,188,863
1,295,264
Creditors: amounts falling due after more than one year
7
(779,155)
(787,470)
Provisions for liabilities
Deferred tax
(254,200)
(290,300)
Net assets
155,508
217,494
Capital and reserves
Called up share capital
2
2
Profit and loss account
155,506
217,492
Shareholders' funds
155,508
217,494
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by
Mrs Julie Johnson Director Company Registration No. 08218457
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Westbrook Commercials Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Westbrook Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 08218457. The registered office is Clarke Avenue, Porte Marsh Industrial Estate, Calne, Wiltshire, SN11 9BS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Computer equipment
20%
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
- 5 -
Westbrook Commercials Limited Notes to the Accounts for the year ended 30 November 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
723,460
1,490,838
6,700
2,220,998
Additions
77,188
571,042
613
648,843
Disposals
(45,455)
(420,975)
-
(466,430)
At 30 November 2025
755,193
1,640,905
7,313
2,403,411
Depreciation
At 1 December 2024
363,131
601,958
3,817
968,906
Charge for the year
124,329
244,263
1,075
369,667
On disposals
(25,177)
(261,637)
-
(286,814)
At 30 November 2025
462,283
584,584
4,892
1,051,759
Net book value
At 30 November 2025
292,910
1,056,321
2,421
1,351,652
At 30 November 2024
360,329
888,880
2,883
1,252,092
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
476,761
426,759
Accrued income and prepayments
27,659
34,315
Other debtors
3,793
8,464
508,213
469,538
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,000
10,000
VAT
(802)
(4,419)
Obligations under finance leases and hire purchase contracts
440,167
270,069
Trade creditors
132,585
109,392
Taxes and social security
17,935
19,899
Other creditors
86,591
79,667
Loans from directors
33,769
9,000
715,245
493,608
- 6 -
Westbrook Commercials Limited Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
5,000
Obligations under finance leases and hire purchase contracts
779,155
782,470
779,155
787,470
8
Average number of employees
During the year the average number of employees was 11 (2024: 11).
- 7 -