Westbridge Motors (N'pton) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00788851 (England and Wales)

Westbridge Motors (N'pton) Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N W Brocklehurst

K J Brocklehurst

Mrs E L Brocklehurst

Mrs A Mackaness

SECRETARY:

K J Brocklehurst

REGISTERED OFFICE:

St James Road

Northampton

Northamptonshire

NN5 5HS

REGISTERED NUMBER:

00788851 (England and Wales)

ACCOUNTANTS:

Kilby Fox

Chartered Accountants

4 Pavilion Court

600 Pavilion Drive

Northampton Business Park

Northampton

Northamptonshire

NN4 7SL

FIXED ASSETS

Tangible assets

4

512,223

370,101

Investments

5

1

Investment property

6

5,104,000

5,616,224

5,474,102

CURRENT ASSETS

Stocks

5,877

6,186

Debtors

7

354,324

304,332

Cash at bank and in hand

113,084

318,489

473,285

629,007

CREDITORS

Amounts falling due within one year

8

334,451

453,826

NET CURRENT ASSETS

138,834

175,181

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,755,058

5,649,283

CREDITORS

Amounts falling due after more than one
year

9

(196,396

)

(167,659

)

PROVISIONS FOR LIABILITIES

(329,957

)

(328,168

)

NET ASSETS

5,228,705

5,153,456

CAPITAL AND RESERVES

Called up share capital

50,000

Share premium

11,809

Revaluation reserve

11

3,928,017

Other reserves

50,000

Retained earnings

1,188,879

1,113,630

SHAREHOLDERS' FUNDS

5,228,705

5,153,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 by the Board of Directors and authorised for issue on 18 October 2026 and were signed on its behalf by:

K J Brocklehurst - Director

N W Brocklehurst - Director

1.	STATUTORY INFORMATION

Westbridge Motors (N'pton) 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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant & machinery etc

-

20% on cost, 10% on cost and 2% on cost

Investments in subsidiaries

Investments in subsidiary 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.

The Investment Property was valued at £5,104,000 in October 2021 by Barber Wadlow and Hadland Surveyors. The valuation was prepared in accordance with the Royal Institute of Chartered Surveyors (RICS) Appraisal and Valuation Standards, the Insurance Companies (Valuation of Assets) Regulations 1981, the Financial Services Authority (FSA) "Listing Rules" ("Source Book") and "City Code on Takeovers and Mergers" ("Blue Book") and is on the basis of market value, the petrol forecourt element being valued on the basis of a fully equipped operational entity.

Stocks

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

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Property

Plant and

property

improvements

machinery

£

COST OR VALUATION

At 1 March 2025

50,000

251,635

430,534

Additions

150,606

-

1,391

Disposals

-

(12,451

)

(39,635

)

At 28 February 2026

200,606

239,184

392,290

DEPRECIATION

At 1 March 2025

14,000

34,956

345,716

Charge for year

4,012

4,783

21,327

Eliminated on disposal

-

(2,595

)

(38,822

)

At 28 February 2026

18,012

37,144

328,221

NET BOOK VALUE

At 28 February 2026

182,594

202,040

64,069

At 28 February 2025

36,000

216,679

84,818

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST OR VALUATION

At 1 March 2025

24,963

77,784

834,916

Additions

-

77,855

229,852

Disposals

(4,478

)

(59,990

)

(116,554

)

At 28 February 2026

20,485

95,649

948,214

DEPRECIATION

At 1 March 2025

21,553

48,590

464,815

Charge for year

763

20,436

51,321

Eliminated on disposal

(4,046

)

(34,682

)

(80,145

)

At 28 February 2026

18,270

34,344

435,991

NET BOOK VALUE

At 28 February 2026

2,215

61,305

512,223

At 28 February 2025

3,410

29,194

370,101

Cost or valuation at 28 February 2026 is represented by:

Freehold

Property

Plant and

property

improvements

machinery

£

Valuation in 2007

1,242,826

-

Valuation in 2008

2,545,041

-

Valuation in 2009

(700,000

)

-

Valuation in 2012

(3,904,956

)

-

Cost

1,017,695

239,184

392,290

200,606

239,184

392,290

Fixtures

and

Motor

fittings

vehicles

Totals

£

Valuation in 2007

-

1,242,826

Valuation in 2008

-

2,545,041

Valuation in 2009

-

(700,000

)

Valuation in 2012

-

(3,904,956

)

Cost

20,485

95,649

1,765,303

20,485

95,649

948,214

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 March 2025

and 28 February 2026

1

NET BOOK VALUE

At 28 February 2026

1

At 28 February 2025

1

Cost or valuation at 28 February 2026 is represented by:

Shares in

group

undertakings

£

Cost

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

5,104,000

NET BOOK VALUE

At 28 February 2026

5,104,000

At 28 February 2025

5,104,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2022

5,104,000

Investment property was valued on an open market basis on 19 October 2021 by Barbar Wadlow and Hadland Surveyors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

7,972

12,309

Other debtors

2,054

Directors' loan accounts

271,812

217,083

Tax

69,617

Prepayments and accrued income

2,869

3,269

354,324

304,332

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

55,713

67,064

Hire purchase contracts

11,807

42,211

Trade creditors

60,622

31,527

Corporation tax

54,665

166,479

Social security and other taxes

8,211

7,554

VAT

37,780

43,325

Other creditors

9,069

8,981

Accruals and deferred income

96,584

86,685

334,451

453,826

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans - 1-2 years

55,713

67,064

Bank loans - 2-5 years

83,570

100,595

Hire purchase contracts

57,113

-

196,396

167,659

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

194,996

234,723

The above bank overdrafts and loans are secured as follows:

A debenture creating a fixed and floating charge over the assets of the company.

Legal mortgage charges over the workshop area, development land, petrol filling station and "The Maltings" building at the Company's premises, St James Road, Northampton.

11.

RESERVES

Revaluation

reserve

£

At 1 March 2025

and 28 February 2026

3,928,017

12.	OTHER FINANCIAL COMMITMENTS

Lease commitments contracted for but not provided for in the financial statements £nil (2025 : £348)

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

N W Brocklehurst

Balance outstanding at start of year

143,357

81,109

Amounts advanced

93,310

98,072

Amounts repaid

(35,824

)

(35,824

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

200,843

143,357

K J Brocklehurst

Balance outstanding at start of year

38,375

26,824

Amounts advanced

19,496

30,368

Amounts repaid

(19,201

)

(18,817

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

38,670

38,375

Mrs E L Brocklehurst

Balance outstanding at start of year

16,477

17,908

Amounts advanced

25,423

33,781

Amounts repaid

(35,212

)

(35,212

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

6,688

16,477

Mrs A Mackaness

Balance outstanding at start of year

18,873

(1,811

)

Amounts advanced

19,241

33,186

Amounts repaid

(12,502

)

(12,502

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

25,612

18,873

The directors received total dividends of £102,354 (2025 : £102,354) from the company during the year ended 28 February 2026.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr N W Brocklehurst.