REGISTERED NUMBER: 10411525 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Westwood Energy Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mr J W Oxtoby

Mr M C Tudor

Registered office:

Aura Innovation Centre

Bridgehead Business Park

Hessle

Hull

East Yorkshire

HU13 0GD

Registered number:

10411525 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

252,791

267,603

CURRENT ASSETS

Stocks

42,582

65,460

Debtors

5

866,315

1,066,890

Cash at bank and in hand

1,277,655

1,306,601

2,186,552

2,438,951

CREDITORS

Amounts falling due within one year

6

1,123,867

1,373,305

NET CURRENT ASSETS

1,062,685

1,065,646

TOTAL ASSETS LESS CURRENT LIABILITIES

1,315,476

1,333,249

PROVISIONS FOR LIABILITIES

7

14,319

13,118

NET ASSETS

1,301,157

1,320,131

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

1,300,955

1,319,929

SHAREHOLDERS' FUNDS

1,301,157

1,320,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr J W Oxtoby - Director

1.	STATUTORY INFORMATION

Westwood Energy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

5% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

198,563

54,050

-

Additions

-

-

1,812

Disposals

-

-

-

At 31 December 2025

198,563

54,050

1,812

DEPRECIATION

At 1 January 2025

-

12,162

-

Charge for year

-

2,702

44

Eliminated on disposal

-

-

-

At 31 December 2025

-

14,864

44

NET BOOK VALUE

At 31 December 2025

198,563

39,186

1,768

At 31 December 2024

198,563

41,888

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

56,327

7,380

316,320

Additions

-

-

1,812

Disposals

(2,749

)

-

(2,749

)

At 31 December 2025

53,578

7,380

315,383

DEPRECIATION

At 1 January 2025

33,867

2,688

48,717

Charge for year

11,638

1,553

15,937

Eliminated on disposal

(2,062

)

-

(2,062

)

At 31 December 2025

43,443

4,241

62,592

NET BOOK VALUE

At 31 December 2025

10,135

3,139

252,791

At 31 December 2024

22,460

4,692

267,603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

78,001

317,330

Prepayments and accrued income

53,768

63,759

Deferred expenditure

734,546

685,801

866,315

1,066,890

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

75,390

138,594

Corporation tax

110,648

9,285

Social security and other taxes

11,484

15,933

VAT

29,276

48,044

Other creditors

-

2,789

Deferred income

891,990

1,120,787

Accrued expenses

5,079

37,873

1,123,867

1,373,305

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

14,319

13,118

Deferred

tax

£

Balance at 1 January 2025

13,118

Provided during year

1,201

Balance at 31 December 2025

14,319