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WESTELLA PLUMBING & HEATING CONTRACTORS LTD

Registered Number
12377224
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

WESTELLA PLUMBING & HEATING CONTRACTORS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | BAKER, Christopher

Registered Address | Unit K Tranby Croft
| Anlaby
| Hull
| HU10 7EF

Registered Number | 12377224 (England and Wales)

WESTELLA PLUMBING & HEATING CONTRACTORS LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 34,145 |  |  |  | 42,681
|  |  |  | 34,145 |  |  |  | 42,681
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 10,000 |  |  |  | 15,000 |  |
Debtors | 5 | 60,508 |  |  |  | 33,093 |  |
Cash at bank and on hand |  | 14,413 |  |  |  | 3,124 |  |
|  | 84,921 |  |  |  | 51,217 |  |
Creditors amounts falling due within one year | 6 | (74,010) |  |  |  | (43,587) |  |
Net current assets (liabilities) |  |  |  | 10,911 |  |  |  | 7,630
Total assets less current liabilities |  |  |  | 45,056 |  |  |  | 50,311
Creditors amounts falling due after one year | 7 |  |  | (90,470) |  |  |  | (82,720)
Net assets |  |  |  | (45,414) |  |  |  | (32,409)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (45,416) |  |  |  | (32,411)
Shareholders' funds |  |  |  | (45,414) |  |  |  | (32,409)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 July 2026, and are signed on its behalf by:
BAKER, Christopher Director Registered Company No. 12377224

WESTELLA PLUMBING & HEATING CONTRACTORS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Vehicles | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 3,341 |  | 40,508 |  | 6,871 |  | 50,720
| At 31 December 25 | 3,341 |  | 40,508 |  | 6,871 |  | 50,720
| Depreciation and impairment
| At 01 January 25 | 2,080 |  | 1,372 |  | 4,587 |  | 8,039
| Charge for year | 252 |  | 7,827 |  | 457 |  | 8,536
| At 31 December 25 | 2,332 |  | 9,199 |  | 5,044 |  | 16,575
| Net book value
| At 31 December 25 | 1,009 |  | 31,309 |  | 1,827 |  | 34,145
| At 31 December 24 | 1,261 |  | 39,136 |  | 2,284 |  | 42,681

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 10,000 |  | 15,000
| Total | 10,000 |  | 15,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 59,514 |  | 33,093
| Other debtors | 994 |  | -
| Total | 60,508 |  | 33,093

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,810 |  | 4,398
| Bank borrowings and overdrafts | 54,800 |  | 27,949
| Taxation and social security | 14 |  | 303
| Finance lease and HP contracts | 4,416 |  | 4,416
| Other creditors | 6,270 |  | 5,920
| Accrued liabilities and deferred income | 700 |  | 601
| Total | 74,010 |  | 43,587

| Included within bank borrowings and overdrafts is an amount owed to the director of £52,033 (2024:£24,597).

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 63,639 |  | 51,473
| Other creditors | 26,831 |  | 31,247
| Total | 90,470 |  | 82,720

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 31,247 |  | 35,662

9. | Share capital
--- | ---
| 2 Ordinary Share