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Registered number: 05573224
Westwood (Derby) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Westwood (Derby) Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Westwood (Derby) Ltd
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: 05573224

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 25,000 |  | 25,000
Tangible Assets | 5 |  | 11,461 |  | 11,082
|  |  | 36,461 |  | 36,082
CURRENT ASSETS
Debtors | 6 | 41,175 |  | 18,763 |
Cash at bank and in hand |  | 108,242 |  | 143,385 |
|  | 149,417 |  | 162,148 |
Creditors: Amounts Falling Due Within One Year |  | (83,099 ) |  | (93,203 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 66,318 |  | 68,945
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 102,779 |  | 105,027
NET ASSETS |  |  | 102,779 |  | 105,027
CAPITAL AND RESERVES
Called up share capital | 7 |  | 6 |  | 6
Profit and Loss Account |  |  | 102,773 |  | 105,021
SHAREHOLDERS' FUNDS |  |  | 102,779 |  | 105,027

Page 1
Page 2
Westwood (Derby) Ltd
Abridged Balance Sheet (continued)
As At 31 March 2026
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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

G K Johal Director
23/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Westwood (Derby) Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Westwood (Derby) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05573224 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25% on reducing balance
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 24)
26 24
Page 3
Page 4
Westwood (Derby) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 125,000
As at 31 March 2026 | 125,000
Amortisation
As at 1 April 2025 | 100,000
As at 31 March 2026 | 100,000
Net Book Value
As at 31 March 2026 | 25,000
As at 1 April 2025 | 25,000

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 81,899
Additions | 4,199
As at 31 March 2026 | 86,098
Depreciation
As at 1 April 2025 | 70,817
Provided during the period | 3,820
As at 31 March 2026 | 74,637
Net Book Value
As at 31 March 2026 | 11,461
As at 1 April 2025 | 11,082

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Corporation tax recoverable assets | - |  | 3,164

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6 |  | 6

Page 4
Page 5
Westwood (Derby) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Gurpreet Johal | 9,376 | - | 9,376 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5