Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 08526640 Miss Tracey Westbury Westbury Environmental Holdings Limited Agriculture House, Southwater Way, Telford, Shropshire, England, TF3 4NR true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08526640 2025-05-31 08526640 2026-05-31 08526640 2025-06-01 2026-05-31 08526640 frs-core:CurrentFinancialInstruments 2026-05-31 08526640 frs-core:Non-currentFinancialInstruments 2026-05-31 08526640 frs-core:BetweenOneFiveYears 2026-05-31 08526640 frs-core:ComputerEquipment 2026-05-31 08526640 frs-core:ComputerEquipment 2025-06-01 2026-05-31 08526640 frs-core:ComputerEquipment 2025-05-31 08526640 frs-core:FurnitureFittings 2026-05-31 08526640 frs-core:FurnitureFittings 2025-06-01 2026-05-31 08526640 frs-core:FurnitureFittings 2025-05-31 08526640 frs-core:NetGoodwill 2026-05-31 08526640 frs-core:NetGoodwill 2025-06-01 2026-05-31 08526640 frs-core:NetGoodwill 2025-05-31 08526640 frs-core:PlantMachinery 2026-05-31 08526640 frs-core:PlantMachinery 2025-06-01 2026-05-31 08526640 frs-core:PlantMachinery 2025-05-31 08526640 frs-core:WithinOneYear 2026-05-31 08526640 frs-core:ShareCapital 2026-05-31 08526640 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 08526640 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08526640 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 08526640 frs-bus:SmallEntities 2025-06-01 2026-05-31 08526640 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 08526640 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08526640 1 2025-06-01 2026-05-31 08526640 frs-bus:Director1 2025-06-01 2026-05-31 08526640 frs-countries:EnglandWales 2025-06-01 2026-05-31 08526640 2024-05-31 08526640 2025-05-31 08526640 2024-06-01 2025-05-31 08526640 frs-core:CurrentFinancialInstruments 2025-05-31 08526640 frs-core:Non-currentFinancialInstruments 2025-05-31 08526640 frs-core:BetweenOneFiveYears 2025-05-31 08526640 frs-core:WithinOneYear 2025-05-31 08526640 frs-core:ShareCapital 2025-05-31 08526640 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 08526640
Westbury Environmental Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Westbury Environmental Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Westbury Environmental Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 08526640

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 15,206 |  | 2,849
|  |  | 15,206 |  | 2,849
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 35,096 |
Debtors | 7 | 158,138 |  | 95,006 |
Cash at bank and in hand |  | 151,979 |  | 38,833 |
|  | 330,117 |  | 168,935 |
Creditors: Amounts Falling Due Within One Year | 8 | (219,668 ) |  | (114,227 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 110,449 |  | 54,708
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,655 |  | 57,557
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (2,429 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,801 ) |  | (712 )
NET ASSETS |  |  | 121,854 |  | 54,416
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 121,754 |  | 54,316
SHAREHOLDERS' FUNDS |  |  | 121,854 |  | 54,416

Page 1
Page 2
Westbury Environmental Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board

Miss Tracey Westbury Director
7 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Westbury Environmental Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Westbury Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08526640 . The registered office is Agriculture House, Southwater Way, Telford, Shropshire, TF3 4NR.
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.
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 ten 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:

Plant & Machinery | 25% on a reducing balance basis
Fixtures & Fittings | 25% on a reducing balance basis
Computer Equipment | 33.3% on a cost basis

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Westbury Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 7)
9 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2025 | 10,900
As at 31 May 2026 | 10,900
Amortisation
As at 1 June 2025 | 10,900
As at 31 May 2026 | 10,900
Net Book Value
As at 31 May 2026 | -
As at 1 June 2025 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | 5,079 | 9,669 | 35,124 | 49,872
Additions | - | - | 20,371 | 20,371
As at 31 May 2026 | 5,079 | 9,669 | 55,495 | 70,243
Depreciation
As at 1 June 2025 | 4,771 | 8,288 | 33,964 | 47,023
Provided during the period | 77 | 345 | 7,592 | 8,014
As at 31 May 2026 | 4,848 | 8,633 | 41,556 | 55,037

...CONTINUED
Page 4
Page 5
Westbury Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026 | 231 | 1,036 | 13,939 | 15,206
As at 1 June 2025 | 308 | 1,381 | 1,160 | 2,849

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 20,000 |  | 35,096

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 146,632 |  | 84,531
Prepayments and accrued income | 11,506 |  | 10,475
| 158,138 |  | 95,006

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,511 |  | 4,441
Bank loans and overdrafts | 875 |  | 9,798
Corporation tax | 75,027 |  | 42,031
Other taxes and social security | 2,578 |  | 1,654
VAT | 42,441 |  | 27,019
Other creditors | 1,469 |  | 1,084
Accruals and deferred income | 3,485 |  | 3,237
Director's loan account | 16,282 |  | 24,963
Amounts owed to group undertakings | 75,000 |  | -
| 219,668 |  | 114,227

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,429

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Westbury Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 19,295 |  | 19,295
Later than one year and not later than five years | 56,277 |  | 75,572
| 75,572 |  | 94,867

12. Directors Advances, Credits and Guarantees
Aggregate dividends paid to the director during the year: £86,250 (2025: £80,000).
13. Related Party Transactions
Dividends paid to parent company during the year: £75,000 (2025: £nil)
14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Westbury Environmental Holdings Limited . Westbury Environmental Holdings Limited was incorporated in England & Wales, registered office Agriculture House, Southwater Way, Telford, Shropshire, England, TF3 4NR.
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