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Company Registration No. 09516538 (England and Wales)
Westlands Accountants Limited Unaudited accounts for the year ended 31 March 2026
Westlands Accountants Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Westlands Accountants Limited Company Information for the year ended 31 March 2026
Director
Mr Stephen Baker
Company Number
09516538 (England and Wales)
Registered Office
MCMILLAN HOUSE 6 WOLFRETON DRIVE ANLABY HULL HU10 7BY ENGLAND
Accountants
Westlands Chartered Accountants McMillan House 6 Wolfreton Drive Anlaby East Riding of Yorkshire HU10 7BY
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Westlands Accountants Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
26,544
15,065
Current assets
Debtors
5
6,256
7,905
Creditors: amounts falling due within one year
6
(27,420)
(14,317)
Net current liabilities
(21,164)
(6,412)
Net assets
5,380
8,653
Capital and reserves
Called up share capital
1
1
Profit and loss account
5,379
8,652
Shareholders' funds
5,380
8,653
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2026 and were signed on its behalf by
Mr Stephen Baker Director Company Registration No. 09516538
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Westlands Accountants Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Westlands Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 09516538. The registered office is MCMILLAN HOUSE 6 WOLFRETON DRIVE, ANLABY, HULL, HU10 7BY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Computer equipment
33% cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Westlands Accountants Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
20,294
8,244
28,538
Additions
28,000
-
28,000
Disposals
(20,294)
-
(20,294)
At 31 March 2026
28,000
8,244
36,244
Depreciation
At 1 April 2025
8,388
5,085
13,473
Charge for the year
1,867
2,748
4,615
On disposals
(8,388)
-
(8,388)
At 31 March 2026
1,867
7,833
9,700
Net book value
At 31 March 2026
26,133
411
26,544
At 31 March 2025
11,906
3,159
15,065
5
Debtors
2026
2025
£
£
Amounts falling due after more than one year
Trade debtors
6,256
7,905
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
-
5,017
Other creditors
27,420
9,300
27,420
14,317
7
Controlling party
The company is under the control of Mr S Baker, the sole director and shareholder of the company.
8
Post balance sheet events
At the balance sheet daye the company owed Mr S Baker £20,000 by the way of an interest free loan, the loan is repayable upon demand.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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