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Registration number: 09507728

Westcot Contractors Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Westcot Contractors Limited

Contents

Company Information | 1
Accountants' Report - Ltd | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Westcot Contractors Limited

Company Information

Directors | Mr Neil Hunt Mrs Samantha Jane Hunt

Registered office | 2 Pike Lane Armitage Rugeley Staffordshire WS15 4AF

Accountants | David Evans & Co Limited Business & Tax AdvisorsStowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Westcot Contractors Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Westcot Contractors Limited for the year ended 31 March 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Westcot Contractors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Westcot Contractors Limited and state those matters that we have agreed to state to the Board of Directors of Westcot Contractors Limited, as a body, in this report in accordance with. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westcot Contractors Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Westcot Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Westcot Contractors Limited. You consider that Westcot Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Westcot Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
David Evans & Co Limited
Business & Tax Advisors
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

22 May 2026

Westcot Contractors Limited

(Registration number: 09507728)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 33,751 | 43,293
|  | 33,752 | 43,294
Current assets |  |  |
Debtors | 6 | 8,931 | 2,150
Cash at bank and in hand |  | 5,617 | 4,927
|  | 14,548 | 7,077
Creditors: Amounts falling due within one year | 7 | (114,095) | (96,611)
Net current liabilities |  | (99,547) | (89,534)
Net liabilities |  | (65,795) | (46,240)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (65,895) | (46,340)
Shareholders' deficit |  | (65,795) | (46,240)

For the financial 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.

Directors' 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; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

......................................... Mr Neil Hunt Director

Westcot Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
2 Pike Lane
Armitage
Rugeley
Staffordshire
WS15 4AF

These financial statements were authorised for issue by the Board on 22 May 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.

Going concern

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.

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.

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:

Westcot Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line
Motor vehicles | 25% straight line
Office equipment | 25% straight line
Fixtures and fittings | 25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Westcot Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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 are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

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 directors) during the year, was 1 (2025 - 1).

Westcot Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 4,000 | 4,000
At 31 March 2026 | 4,000 | 4,000
Amortisation
At 1 April 2025 | 3,999 | 3,999
At 31 March 2026 | 3,999 | 3,999
Carrying amount
At 31 March 2026 | 1 | 1
At 31 March 2025 | 1 | 1

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 48,615 | 54,604 | 103,219
Additions | 332 | - | 332
Disposals | - | (10,500) | (10,500)
At 31 March 2026 | 48,947 | 44,104 | 93,051
Depreciation
At 1 April 2025 | 29,990 | 29,936 | 59,926
Charge for the year | 5,741 | 4,131 | 9,872
Eliminated on disposal | - | (10,498) | (10,498)
At 31 March 2026 | 35,731 | 23,569 | 59,300
Carrying amount
At 31 March 2026 | 13,216 | 20,535 | 33,751
At 31 March 2025 | 18,625 | 24,668 | 43,293

6 | Debtors

Westcot Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Current | 2026 £ | 2025 £
Prepayments | 508 | 881
Other debtors | 8,423 | 1,269
| 8,931 | 2,150

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 4,354
Trade creditors |  | 14,394 | 5,413
Taxation and social security |  | - | 1,553
Accruals and deferred income |  | 1,245 | 2,485
Other creditors |  | 98,456 | 82,806
|  | 114,095 | 96,611

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Finance lease liabilities | - | 4,354