REGISTERED NUMBER: 11121787 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Westnell Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr M F Goodwin

Registered office:

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Registered number:

11121787 (England and Wales)

Accountants:

Allen Mills Howard & Co

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

813,007

422,888

Current assets

Cash at bank

7,021

555

Creditors

Amounts falling due within one year

5

193,905

190,833

Net current liabilities

(186,884

)

(190,278

)

Total assets less current liabilities

626,123

232,610

Creditors

Amounts falling due after more than one year

6

571,100

180,163

Net assets

55,023

52,447

Capital and reserves

Called up share capital

7

20

20

Retained earnings

55,003

52,427

Shareholders' funds

55,023

52,447

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

Mr M F Goodwin - Director

1.	Statutory information

Westnell Properties Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Freehold property

-

no depreciation charged

Long leasehold

-

no depreciation charged

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

Taxation

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

Freehold

Long

Plant and

property

leasehold

machinery

£

£

£

Cost

At 1 January 2025

281,870

140,164

1,974

Additions

-

390,225

314

At 31 December 2025

281,870

530,389

2,288

Depreciation

At 1 January 2025

-

-

1,523

Charge for year

-

-

309

At 31 December 2025

-

-

1,832

Net book value

At 31 December 2025

281,870

530,389

456

At 31 December 2024

281,870

140,164

451

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

1,139

1,030

426,177

Additions

-

273

390,812

At 31 December 2025

1,139

1,303

816,989

Depreciation

At 1 January 2025

911

855

3,289

Charge for year

228

156

693

At 31 December 2025

1,139

1,011

3,982

Net book value

At 31 December 2025

-

292

813,007

At 31 December 2024

228

175

422,888

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

29,342

7,507

Taxation and social security

884

206

Other creditors

163,679

183,120

193,905

190,833

6.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

571,100

180,163

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

571,100

180,163

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary

£1

20

20