ACCOUNTS - Final Accounts preparation

Registered number: 15047690

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	WESTBROOK CAPITAL LTD


WESTBROOK CAPITAL LTD

COMPANY INFORMATION

Directors	J N Philpot
	S C Philpot


Registered number	15047690


Registered office	Bank Court
	12a Manor Road
	Verwood
	Dorset
	BH31 6DY


Trading Address	Hightown Farm
	Hightown Hill
	Ringwood
	Hampshire
	BH24 3HE



Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


WESTBROOK CAPITAL LTD

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 3


WESTBROOK CAPITAL LTD REGISTERED NUMBER:15047690

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	11,265,125		11,333,255
Cash at bank and in hand		5,508		37,242
		11,270,633		11,370,497
Creditors: amounts falling due within one year	5	(475,548)		(1,114,662)
Net current assets			10,795,085		10,255,835
Total assets less current liabilities			10,795,085		10,255,835

Net assets			10,795,085		10,255,835

Capital and reserves
Called up share capital	9,849,000	9,849,000
Profit and loss account	946,085	406,835
	10,795,085	10,255,835

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S C Philpot

Director

Date: 28 May 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


WESTBROOK CAPITAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Westbrook Capital Ltd is a private company, limited by shares, registered in England and Wales. The address of the registered office is given in the company information page of these financial statements. The company has no principle place of business.

The presentation currency of the financial statements is the Pound Sterling (£).

The comparatives represent the period from 3 August 2023 to the 31 August 2024 being the first financial statements of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis, no critical judgements or significant accounting estimates were identified by management in assessing the appropriateness of the going concern basis.

2.3

Revenue

Interest receivable is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Interest receivable is generated via interest charged on loans given to associated companies and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Page 2


WESTBROOK CAPITAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 -2).

Debtors

					2025	2024
					£	£


Other debtors	11,265,125	11,333,255
	11,265,125	11,333,255

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	690
Corporation tax	315,362	135,612
Other creditors	154,084	964,936
Accruals and deferred income	6,102	13,424
	475,548	1,114,662

6.	Related party transactions
	At the period end, the company owed the directors £154,084 (2024 : £964,936). This amount is unsecured and considered to be interest free and repayable on demand.

Page 3