Westshine Limited - Filleted accounts

Registered number

05415544

Westshine Limited

Filleted Accounts

30 April 2026

Westshine Limited
Registered number:		05415544
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	1,166			1,067
Cash at bank and in hand		65			80
		1,231			1,147

Creditors: amounts falling due within one year	4	(36,195)			(34,448)

Net current liabilities			(34,964)			(33,301)

Net liabilities			(34,964)			(33,301)

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			(35,964)			(34,301)

Shareholder's funds			(34,964)			(33,301)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Aryeh Levy
Director
Approved by the board on 5 August 2026

Westshine Limited
Notes to the Accounts
for the year ended 30 April 2026


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).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees and Directors	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2026		2025
£			£

	Other debtors	1,166		1,067


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Other creditors	36,195		34,448


5	Other information

	Westshine Limited is a private company limited by shares and incorporated in England. Its registered office is:
	19 Leyden Street
	London
	E1 7LE