Company registration number 08236421 (England and Wales)
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
14,047
28,988
Current assets
Stocks
300,000
130,500
Debtors
4
3,988
719
Cash at bank and in hand
98,522
408,599
402,510
539,818
Creditors: amounts falling due within one year
5
(6,978)
(3,490)
Net current assets
395,532
536,328
Total assets less current liabilities
409,579
565,316
Creditors: amounts falling due after more than one year
6
(200,183)
(244,170)
Net assets
209,396
321,146
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
209,394
321,144
Total equity
209,396
321,146
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 8 April 2026 and are signed on its behalf by:
Mr M Slater
Mrs L A Slater
Director
Director
Company registration number 08236421 (England and Wales)
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Westwood Construction (Beverley) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Maythorpe House, Long Street, Rudston, East Yorkshire, YO25 4UH.

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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:

Plant and equipment
25% reducing balance
Computers
33% 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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

WESTWOOD CONSTRUCTION (BEVERLEY) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
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.

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.

1.7
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 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.

2
Employees

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

2025
2024
Number
Number
Total
3
3
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
67,778
Additions
874
Disposals
(14,750)
At 31 October 2025
53,902
Depreciation and impairment
At 1 November 2024
38,791
Depreciation charged in the year
4,752
Eliminated in respect of disposals
(3,688)
At 31 October 2025
39,855
Carrying amount
At 31 October 2025
14,047
At 31 October 2024
28,988
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,988
-
0
Other debtors
-
0
719
3,988
719
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,756
1,393
Taxation and social security
432
377
Other creditors
1,790
1,720
6,978
3,490
WESTWOOD CONSTRUCTION (BEVERLEY) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
30,717
70,315
Other creditors
169,466
173,855
200,183
244,170
2025-10-31 2024-11-01 false false false 08 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Mark Slater Mrs Louise Anne Slater 08236421 2024-11-01 2025-10-31 08236421 2025-10-31 08236421 2024-10-31 08236421 core:OtherPropertyPlantEquipment 2025-10-31 08236421 core:OtherPropertyPlantEquipment 2024-10-31 08236421 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 08236421 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 08236421 core:CurrentFinancialInstruments 2025-10-31 08236421 core:CurrentFinancialInstruments 2024-10-31 08236421 core:Non-currentFinancialInstruments 2025-10-31 08236421 core:Non-currentFinancialInstruments 2024-10-31 08236421 core:ShareCapital 2025-10-31 08236421 core:ShareCapital 2024-10-31 08236421 core:RetainedEarningsAccumulatedLosses 2025-10-31 08236421 core:RetainedEarningsAccumulatedLosses 2024-10-31 08236421 bus:Director1 2024-11-01 2025-10-31 08236421 bus:Director2 2024-11-01 2025-10-31 08236421 core:PlantMachinery 2024-11-01 2025-10-31 08236421 core:ComputerEquipment 2024-11-01 2025-10-31 08236421 core:MotorVehicles 2024-11-01 2025-10-31 08236421 2023-11-01 2024-10-31 08236421 core:OtherPropertyPlantEquipment 2024-10-31 08236421 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 08236421 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08236421 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08236421 bus:FRS102 2024-11-01 2025-10-31 08236421 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08236421 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP