Westbury Flooring Ltd - Filleted accounts

Registered number

09382571

Westbury Flooring Ltd

Filleted Abridged Accounts

31 January 2026

Westbury Flooring Ltd
Registered number:		09382571
Abridged Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		65,090			36,916
Investments	4		20,648			12,550
			85,738			49,466

Current assets
Stocks		1,926			945
Debtors		77,315			114,481
Cash at bank and in hand		43,669			31,310
		122,910			146,736

Creditors: amounts falling due within one year		(97,203)			(98,536)

Net current assets			25,707			48,200

Total assets less current liabilities			111,445			97,666

Creditors: amounts falling due after more than one year			(59,790)			(57,075)

Provisions for liabilities			(16,272)			(7,014)


Net assets			35,383			33,577

Capital and reserves
Called up share capital			100			100
Profit and loss account			35,283			33,477

Shareholders' funds			35,383			33,577

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Mr A Plummer
Director
Approved by the board on 15 October 2026

Westbury Flooring Ltd
Notes to the Abridged Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The abridged 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, excluding discounts, rebates, value added tax and other sales taxes.

	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:
	Plant and machinery	25% Reducing Balance
	Motor vehicles	25% Reducing Balance

	Investments
	Whisky cask investments are held for long-term capital appreciation and are classified as fixed asset investments.Investments are initially recognised at cost, including directly attributable acquisition costs. Subsequent to initial recognition, investments are measured at fair value where fair value can be determined reliably. The whisky is stored under bonded conditions and is not intended for sale within the next 12 months. Accordingly, it is classified as a fixed asset investment.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		2


3	Tangible fixed assets
					Total
£
	Cost
	At 1 February 2025				64,600
	Additions				49,870
	At 31 January 2026				114,470

	Depreciation
	At 1 February 2025				27,684
	Charge for the year				21,696
	At 31 January 2026				49,380

	Net book value
	At 31 January 2026				65,090
	At 31 January 2025				36,916


4	Investments

Whisky
casks
£
	Fair Value
	At 1 February 2025				12,550
	Additions				10,439
	Revaluation				(2,341)

	At 31 January 2026				20,648

	Historical cost
	At 1 February 2025				10,560
	At 31 January 2026				20,999

	The company's fixed asset investments comprise ownership interests in maturing Scotch whisky casks held through a specialist cask investment scheme.The directors consider that the investments are held for long-term capital appreciation and are therefore classified as fixed asset investments. Fair value has been determined using valuations provided by the investment manager based on recent market evidence for comparable casks, age, distillery, alcohol strength and expected maturation profile.


5	Other information

	Westbury Flooring Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	22 Shipston Close
	Bury
	Lancashire
	United Kingdom
	BL8 1QH