REGISTERED NUMBER: 12981000 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

WESTRAY INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Westray

Mrs D J Westray

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St. Annes

FY8 1HN

REGISTERED NUMBER:

12981000 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

9,475

29,733

Investments

5

-

50,000

Investment property

6

420,000

274,080

429,475

353,813

CURRENT ASSETS

Cash at bank

3,923

32,503

CREDITORS

Amounts falling due within one year

7

290,159

382,799

NET CURRENT LIABILITIES

(286,236

)

(350,296

)

TOTAL ASSETS LESS CURRENT LIABILITIES

143,239

3,517

CREDITORS

Amounts falling due after more than one year

8

127,505

127,500

NET ASSETS/(LIABILITIES)

15,734

(123,983

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

15,733

(123,984

)

15,734

(123,983

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th July 2026 and were signed on its behalf by:

Mrs D J Westray - Director

1.	STATUTORY INFORMATION

Westray Investments Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

52,745

Disposals

(22,800

)

At 31st October 2025

29,945

DEPRECIATION

At 1st November 2024

23,012

Charge for year

6,008

Eliminated on disposal

(8,550

)

At 31st October 2025

20,470

NET BOOK VALUE

At 31st October 2025

9,475

At 31st October 2024

29,733

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st November 2024

50,000

Disposals

(50,000

)

At 31st October 2025

-

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

50,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

274,080

Revaluations

145,920

At 31st October 2025

420,000

NET BOOK VALUE

At 31st October 2025

420,000

At 31st October 2024

274,080

Fair value at 31st October 2025 is represented by:

£

Valuation in 2026

145,920

Cost

274,080

420,000

Investment properties are deemed to be valued at fair value by the directors at the year end.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Other creditors

290,159

382,799

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

127,505

127,500