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Registered Number: 09987991
England and Wales
Unaudited Financial Statements
for the year ended 28 February 2025
for
WESTON & ELLIOTT LTD

Weston & Elliott Ltd Contents Page For the year ended 28 February 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Weston & Elliott Ltd Company Information For the year ended 28 February 2025
Director | Gregory Elliott
Registered Number | 09987991
Registered Office | 26 Warren Drive Caerphilly CF83 1HQ
Accountants | Harries Watkins & Jones Ltd Chartered Accountants 1a Charnwood Park Bridgend CF31 3PL
1

Weston & Elliott Ltd Director's Report For the year ended 28 February 2025
Director's report and financial statements The director presents their report and abridged financial statements for the year ended 28 February 2025. Small companies provision statement This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Principal activities The companys principal activity during the year was that of consultancy and property development. Director The director who served the company throughout the year was as follows:
Gregory Elliott
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Gregory Elliott Director
Date approved: 28 February 2026 2

Registered Number: 09987991 Weston & Elliott Ltd Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 626,139 |  | 614,668
|  | 626,139 |  | 614,668
Current assets |  |  |
Debtors | 5 | 1,430 |  | 0
Cash at bank and in hand |  | 181 |  | 697
|  | 1,611 |  | 697
Creditors: amount falling due within one year | 6 | (22,626) |  | (14,095)
Net current assets |  | (21,015) |  | (13,398)
Total assets less current liabilities |  | 605,124 |  | 601,270
Creditors: amount falling due after more than one year | 7 | (356,686) |  | (358,286)
Provisions for liabilities | 8 | (69,105) |  | (62,455)
Net assets |  | 179,333 |  | 180,529
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 179,331 |  | 180,527
Shareholders' funds |  | 179,333 |  | 180,529
For the year ended 28 February 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 28 February 2026 and were signed by:
------------------------------- Gregory Elliott Director
3

Weston & Elliott Ltd Notes to the Financial Statements For the year ended 28 February 2025
General Information Weston & Elliott Ltd is a private company, limited by shares, registered in England and Wales, registration number 09987991, registration address 26 Warren Drive, Caerphilly, CF83 1HQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Revenue recognition Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the companys activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office equipment | 33% reducing balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Indebtedness Secured bank loan debts are included within creditors £346,893 (2024 £346,893) which are repayable in otherwise than by instalments falling due in more than five years.
4. | Tangible fixed assets
Cost or valuation | Investment properties |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 March 2024 | 605,000 |  | 23,833 |  | 628,833
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
Revaluations | 14,000 |  | - |  | 14,000
At 28 February 2025 | 619,000 |  | 23,833 |  | 642,833
Depreciation
At 01 March 2024 | - |  | 14,165 |  | 14,165
Charge for year | - |  | 2,529 |  | 2,529
On disposals | - |  | - |  | -
At 28 February 2025 | - |  | 16,694 |  | 16,694
Net book values
Closing balance as at 28 February 2025 | 619,000 |  | 7,139 |  | 626,139
Opening balance as at 01 March 2024 | 605,000 |  | 9,668 |  | 614,668
If investment property had not been revalued it would have been included at the following historical cost £276,288 (2024 £276,288). Investment property was valued on an open market basis on 28 February 2025 by the director.
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 1,430 |  | 0
| 1,430 |  | 0
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 7,690 |  | 9,390
Taxation and Social Security | 0 |  | 1,972
Other Creditors | 14,936 |  | 2,733
| 22,626 |  | 14,095
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 356,686 |  | 358,286
| 356,686 |  | 358,286
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 62,455 |  | 62,455
Charged to Profit & Loss | 6,650 |  | 0
| 69,105 |  | 62,455
4