Registration number: 07869653

Westbrook Computers Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Westbrook Computers Ltd

Company Information

Director

J A Westbrook

Registered office

The Cedars Bay Lane Gillingham Dorset SP8 4ER

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Westbrook Computers Ltd

(Registration number: 07869653)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,935	4,561
Current assets
Stocks		2,000	4,000
Debtors	5	352	684
Cash at bank and in hand		4,095	434
		6,447	5,118
Creditors: Amounts falling due within one year	6	(63,607)	(64,099)
Net current liabilities		(57,160)	(58,981)
Total assets less current liabilities		(53,225)	(54,420)
Creditors: Amounts falling due after more than one year	6	(6,178)	(7,986)
Net liabilities		(59,403)	(62,406)
Capital and reserves
Called up share capital		100	100
Retained earnings		(59,503)	(62,506)
Shareholders' deficit		(59,403)	(62,406)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2026
 

J A Westbrook Director

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Cedars
Bay Lane
Gillingham
Dorset
SP8 4ER

These financial statements were authorised for issue by the director on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At December 2025 the balance sheet shows a balance of £(59,403) [2024 - £(62,406)]. The financial statements have been prepared on a going concern basis as the company director has indicated that he will continue to support the company for the foreseeable future.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	15% Reducing balance
Fixtures and fittings	25% Reducing balance
Motor vehicles	25% Reducing balance
Office equipment	33% Reducing balance

Stocks

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Tangible assets

	Improvements to property £	Fixtures and fittings £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2025	13,846	3,083	7,648	6,495
Additions	-	-	441	-
Disposals	-	-	(2,366)	-
At 31 December 2025	13,846	3,083	5,723	6,495
Depreciation
At 1 January 2025	10,704	2,775	7,050	5,982
Charge for the year	472	92	327	129
Eliminated on disposal	-	-	(2,319)	-
At 31 December 2025	11,176	2,867	5,058	6,111
Carrying amount
At 31 December 2025	2,670	216	665	384
At 31 December 2024	3,142	308	598	513

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

	Total £
Cost or valuation
At 1 January 2025	31,072
Additions	441
Disposals	(2,366)
At 31 December 2025	29,147
Depreciation
At 1 January 2025	26,511
Charge for the year	1,020
Eliminated on disposal	(2,319)
At 31 December 2025	25,212
Carrying amount
At 31 December 2025	3,935
At 31 December 2024	4,561

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	202	442
Prepayments	150	146
Other debtors	-	96
	352	684

Westbrook Computers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	1,808	1,808
Taxation and social security		193	-
Accruals and deferred income		400	375
Other creditors		61,206	61,916
		63,607	64,099

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	6,178	7,986

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,178	7,986

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,808	1,808

8	Ultimate controlling party

The controlling party is J A Westbrook.

Summary of transactions with other related parties

J A Westbrook, the company director. At 31 December 2025 the company owed J A Westbrook £60,413 (2024 - £60,800). There are no specific repayment terms.