Westbourne Commercial Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09397361 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

WESTBOURNE COMMERCIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P B Horsley

Mr C P C Slater

SECRETARY:

Gibson Whitter Secretaries Limited

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

09397361 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

-

Investments

5

-

50

Investment property

6

650,000

650,050

CURRENT ASSETS

Debtors

7

45,595

841,098

Cash at bank

815,182

255,946

860,777

1,097,044

CREDITORS

Amounts falling due within one year

8

79,955

200,038

NET CURRENT ASSETS

780,822

897,006

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,430,822

1,547,056

CREDITORS

Amounts falling due after more than one
year

9

-

(5,335

)

PROVISIONS FOR LIABILITIES

10

(83,158

)

(85,882

)

NET ASSETS

1,347,664

1,455,839

CAPITAL AND RESERVES

Called up share capital

1,000

Non-distributable reserves

261,372

Retained earnings

1,085,292

1,193,467

SHAREHOLDERS' FUNDS

1,347,664

1,455,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

Mr C P C Slater - Director

1.	STATUTORY INFORMATION

Westbourne Commercial 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes rentals due in the year, excluding value added tax.

Tangible fixed assets

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

Motor vehicles - 25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

21,500

DEPRECIATION

At 1 February 2025

and 31 January 2026

21,500

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 February 2025

50

Disposals

(50

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

50

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

650,000

NET BOOK VALUE

At 31 January 2026

650,000

At 31 January 2025

650,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2022

373,061

Cost

276,939

650,000

If investment property had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

Cost

276,939

Investment property was valued on an open market basis on 31 January 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

21,378

187,385

Other debtors

24,217

653,713

45,595

841,098

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

5,606

8,519

Trade creditors

3,280

3,979

Taxation and social security

8,017

23,074

Other creditors

63,052

164,466

79,955

200,038

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans

-

5,335

Bank loans noted above is in respect of a Bounce Back loan.

10.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

83,158

85,882

Deferred

tax

£

Balance at 1 February 2025

85,882

Credit to Income Statement during year

(2,724

)

Balance at 31 January 2026

83,158

11.	RELATED PARTY DISCLOSURES

The aggregate amount owed to the directors at the balance sheet date is £34,028 (31.1.25: £132,000).

The aggregate amount owed by connected companies at the balance sheet date is £20,898 (31.1.25: £649,483).

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr J Horsley and Mr C Slater.