Westbourne Medical Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06630131

Westbourne Medical Limited

Filleted Unaudited Financial Statements

31 August 2025

Westbourne Medical Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	24,516	37,288

Current assets

Stocks		9,430	15,643
Debtors	7	175,418	72,118
Cash at bank and in hand		42,016	370,983
		---------	---------
		226,864	458,744

Creditors: amounts falling due within one year	8	25,847	47,628
		---------	---------
Net current assets		201,017	411,116
		---------	---------
Total assets less current liabilities		225,533	448,404

Provisions	–	9,322
	---------	---------
Net assets	225,533	439,082
	---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	225,531	439,080
	---------	---------
Members` funds	225,533	439,082
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: - The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

Westbourne Medical Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr J P S Birtwistle

Director

Company registration number: 06630131

Westbourne Medical Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. Statutory information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 9 Westbourne Drive, Wilmslow, Cheshire, SK9 2GY.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(e) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	-	15% straight line
Motor vehicle	-	25% straight line
Computer equipment	-	33.33% straight line

(f) Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(g) Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

(h) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

(i) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

(j) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 2 ).

5. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	16,848	16,848
Company contributions to defined contribution pension plans	200,000	–
	---------	--------
	216,848	16,848
	---------	--------

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
At 1 September 2024	355	50,900	10,253	61,508
Additions	–	–	1,915	1,915
Disposals	–	–	( 1,555)	( 1,555)
	----	--------	--------	--------
At 31 August 2025	355	50,900	10,613	61,868
	----	--------	--------	--------
Depreciation
At 1 September 2024	281	15,906	8,033	24,220
Charge for the year	46	12,725	1,845	14,616
Disposals	–	–	( 1,484)	( 1,484)
	----	--------	--------	--------
At 31 August 2025	327	28,631	8,394	37,352
	----	--------	--------	--------
Carrying amount
At 31 August 2025	28	22,269	2,219	24,516
	----	--------	--------	--------
At 31 August 2024	74	34,994	2,220	37,288
	----	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	43,297	35,163
Other debtors	132,121	36,955
	---------	--------
	175,418	72,118
	---------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,730	3,969
Corporation tax	–	26,613
Social security and other taxes	4,805	2,758
Other creditors	16,312	14,288
	--------	--------
	25,847	47,628
	--------	--------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr J P S Birtwistle	( 160)	131,106	( 86,546)	44,400
	----	---------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr J P S Birtwistle	( 39,930)	124,223	( 84,453)	( 160)
	--------	---------	--------	----

10. Related party transactions

Mrs D Birtwistle and Mr J P S Birtwistle are related parties by virtue of their directorships of and shareholdings in the company. During the year, the company paid dividends to Mrs D Birtwistle and Mr J P S Birtwistle in the sum of £ 65,000 (2024: £ 66,000 ). During the year, Mrs D Birtwistle and Mr J P S Birtwistle operated a directors' loan account with the company such that, at the year end, the company was owed the sum of £ 44,400 (2024: £ 160 owed by the company). This loan was subject to interest at HMRC's official rate and repayable on demand.