Westheath Park Management Company Ltd

Registered number

03692683

Filleted Accounts

31 December 2025

Westheath Park Management Company Ltd
Registered number:		03692683
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	2		760			760
			760			760

Current assets
Debtors	4	29,426			33,692
Cash at bank and in hand		10			46
		29,436			33,738

Creditors: amounts falling due within one year	5	(11,368)			(10,676)

Net Current Assets			18,068			23,062

Total assets less current liabilities			18,828			23,822


Net Assets			18,828			23,822

Capital and reserves
Called up share capital			2			2
Profit and loss account			18,826			23,820

Shareholders' funds			18,828			23,822

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




I.N.Jarvis
Director
Approved by the board on 24 September 2026

Westheath Park Management Company Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	760		-		-		760
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 December 2025	760		-		-		760

	Depreciation
	At 1 January 2025	-		-		-		-
	Charge for the year	-		-		-		-
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 December 2025	-		-		-		-

	Net book value
	At 31 December 2025	760		-		-		760
	At 31 December 2024	760		-		-		760


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					760		760
	Cumulative depreciation based on historical cost					-		-
						760		760

						2025		2024
3	Average Number of Employees					1		1






4	Debtors					2025		2024
£							£

	Trade debtors					29,426		33,692
						29,426		33,692

	Amounts due after more than one year included above					-		-




5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					11,368		10,676
						11,368		10,676


6	Other information

	Westheath Park Management Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	14 Skylark Rise
	Woolwell
	Plymouth
	Devon
	PL6 7SN