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Registration number: 02580664

Westman Agencies Limited
Unaudited Filleted Financial Statements
for the Period from 1 April 2024 to 30 September 2025

Westman Agencies Limited

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 7

Westman Agencies Limited

Company Information

Director | Mr B P Westman

Company secretary | Mrs K A B Westman

Registered office | 32 Park Avenue Solihull West Midlands B91 3EJ

Accountants | Wychbury Greaves Station House Station Road Rugeley Staffordshire WS15 3HA

Westman Agencies Limited

(Registration number: 02580664)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 412 | 550
Current assets |  |  |
Debtors |  | 1,571 | 460
Cash at bank and in hand |  | 171,309 | 226,257
|  | 172,880 | 226,717
Creditors: Amounts falling due within one year |  | (60,640) | (81,030)
Net current assets |  | 112,240 | 145,687
Total assets less current liabilities |  | 112,652 | 146,237
Creditors: Amounts falling due after more than one year |  | - | (8,779)
Net assets |  | 112,652 | 137,458
Capital and reserves |  |  |
Called up share capital | 5 | 6 | 6
Retained earnings |  | 112,646 | 137,452
Shareholders' funds |  | 112,652 | 137,458

For the financial period ending 30 September 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 period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2026

......................................... Mr B P Westman Director

Westman Agencies Limited

Statement of Changes in Equity for the Period from 1 April 2024 to 30 September 2025

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 6 | 137,452 | 137,458
Profit for the period | - | 3,194 | 3,194
Dividends | - | (28,000) | (28,000)
At 30 September 2025 | 6 | 112,646 | 112,652

| Share capital £ | Retained earnings £ | Total £
At 1 April 2023 | 6 | 189,434 | 189,440
Profit for the period | - | 11,018 | 11,018
Dividends | - | (63,000) | (63,000)
At 31 March 2024 | 6 | 137,452 | 137,458

Westman Agencies Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32 Park Avenue
Solihull
West Midlands
B91 3EJ

These financial statements were authorised for issue by the director on 30 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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 company’s 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Westman Agencies Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixture & Fittings | 25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 3 (2024 - 4).

Westman Agencies Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 April 2024 | 2,786 | 2,786
At 30 September 2025 | 2,786 | 2,786
Depreciation
At 1 April 2024 | 2,236 | 2,236
Charge for the period | 138 | 138
At 30 September 2025 | 2,374 | 2,374
Carrying amount
At 30 September 2025 | 412 | 412
At 31 March 2024 | 550 | 550

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 6 | 6 | 6 | 6

6 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 8,779

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 5,108 | 7,490

7 | Dividends

Interim dividends paid

Westman Agencies Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

|  | 2025 £ |  | 2024 £
Interim dividend of £4,666.66 (2024 - £10,500.00) per each Ordinary shares |  | 28,000 |  | 63,000

8 | Related party transactions

Director's remuneration

The director's remuneration for the period was as follows:

| 2025 £ | 2024 £
Remuneration | 12,575 | 12,575
Contributions paid to money purchase schemes | 63,191 | 22,190
| 75,766 | 34,765