1 November 2024 false Taxfiler 2024.6 06407163 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06407163 2024-10-31 06407163 2024-11-01 2025-10-31 06407163 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 06407163 business:FilletedAccounts 2024-11-01 2025-10-31 06407163 2025-10-31 06407163 business:Director1 2024-11-01 2025-10-31 06407163 business:Director2 2024-11-01 2025-10-31 06407163 business:CompanySecretary1 2024-11-01 2025-10-31 06407163 business:RegisteredOffice 2024-11-01 2025-10-31 06407163 2024-10-31 06407163 core:WithinOneYear 2025-10-31 06407163 core:WithinOneYear 2024-10-31 06407163 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 06407163 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 06407163 core:RevaluationReserve core:PreviouslyStatedAmount 2025-10-31 06407163 core:RevaluationReserve core:PreviouslyStatedAmount 2024-10-31 06407163 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 06407163 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 06407163 core:PreviouslyStatedAmount 2025-10-31 06407163 core:PreviouslyStatedAmount 2024-10-31 06407163 business:SmallEntities 2024-11-01 2025-10-31 06407163 countries:EnglandWales 2024-11-01 2025-10-31 06407163 core:PlantMachinery 2024-11-01 2025-10-31 06407163 core:WithinOneYear 2024-11-01 2025-10-31 06407163 business:OrdinaryShareClass1 2024-11-01 2025-10-31 06407163 business:OrdinaryShareClass1 2023-11-01 2024-10-31 06407163 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06407163 (England and Wales)
Westhaven Estates Limited Unaudited accounts for the year ended 31 October 2025
Westhaven Estates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Westhaven Estates Limited Company Information for the year ended 31 October 2025
Directors
S R Janes K Smith
Secretary
S R Janes
Company Number
06407163 (England and Wales)
Registered Office
61 HIGH STREET GREENFIELD BEDFORD MK45 5DD ENGLAND
Accountants
Offgrid Ltd 394 Goldington Road Bedford Bedfordshire MK41 9NT
- 3 -
Westhaven Estates Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Inventories
120,000
2,063,111
Debtors
4
19,011
10,037
Cash at bank and in hand
12,543
3,477
151,554
2,076,625
Creditors: amounts falling due within one year
5
(266,463)
(1,462,663)
Net current (liabilities)/assets
(114,909)
613,962
Total assets less current liabilities
(114,909)
613,962
Provisions for liabilities
Deferred tax
-
(135,000)
Net (liabilities)/assets
(114,909)
478,962
Capital and reserves
Called up share capital
7
1,000
1,000
Revaluation reserve
(900,000)
-
Profit and loss account
784,091
477,962
Shareholders' funds
(114,909)
478,962
For the year ending 31 October 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by
S R Janes Director Company Registration No. 06407163
- 4 -
Westhaven Estates Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Westhaven Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 06407163. The registered office is 61 HIGH STREET, GREENFIELD, BEDFORD, MK45 5DD, 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. Land included within stock has been treated as an investment property and revalued in accordance with FRS102 to account for a planning gain.
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 and freehold land included within stock
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
15% on cost
4
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
18,925
10,037
Other debtors
86
-
19,011
10,037
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
1,204,645
Trade creditors
2,540
3,254
Taxes and social security
9,157
(1)
Other creditors
11,988
11,988
Loans from directors
241,578
241,577
Accruals
1,200
1,200
266,463
1,462,663
Development loan was repaid in full during the year
Section 106 Agreement provision og £75,000 no longer required after changes in planning permissions
- 5 -
Westhaven Estates Limited Notes to the Accounts for the year ended 31 October 2025
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
8
Transactions with related parties
The company is controlled by its directors, SR Janes and K Smith who with members of their close families have an interest in 78% of the issued share capital. Fees and costs totalling £1,150,999 (2024 £916,888) were charged by SR Janes and K Smith and companies in which they have an interest. At the year end SR Janes was owed £120,789 (2024 £120,788) and K Smith and companies was owed £120,789 (2024 £120,788)
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -