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REGISTERED NUMBER: 05030805 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

WESTWINGS LIMITED
WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Balance Sheet 1

Notes to the Financial Statements 3


WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

BALANCE SHEET
31 JANUARY 2026

31.1.26 31.1.25
Notes £    £   
CURRENT ASSETS
Stocks 500 200
Debtors 5 39,425 37,197
39,925 37,397
CREDITORS
Amounts falling due within one year 6 32,789 28,711
NET CURRENT ASSETS 7,136 8,686
TOTAL ASSETS LESS CURRENT
LIABILITIES
7,136
8,686

CREDITORS
Amounts falling due after more than one
year
7
6,602
8,444
NET ASSETS 534 242

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 434 142
534 242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

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WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

BALANCE SHEET - continued
31 JANUARY 2026


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:





N R Penwright - Director


The notes form part of these financial statements

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WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

Westwings Limited is a private company, limited by shares, registered in England and Wales, registered number 05030805. Its registered office is Admiral House, Waterfront East, Brierley Hill, DY5 1XG.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

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 Statement of Income and Retained Earnings, 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.

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WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


2. ACCOUNTING POLICIES - continued

Going concern
The accounts have been drawn up on the going concern basis. The company's ongoing activities are dependent upon the continued financial support of the company's bankers who have undertaken that this support will be given for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets as current assets.


Financial instruments
Basic financial liabilities, including trade and other debtors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025
and 31 January 2026 2,786
DEPRECIATION
At 1 February 2025
and 31 January 2026 2,786
NET BOOK VALUE
At 31 January 2026 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Other debtors 39,425 37,197

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WESTWINGS LIMITED (REGISTERED NUMBER: 05030805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Bank loans and overdrafts 10,409 10,586
Trade creditors - (254 )
Tax 6,000 3,000
Social security and other taxes (247 ) (289 )
VAT 1,472 -
Other creditors 13,984 14,246
Accrued expenses 1,171 1,422
32,789 28,711

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.26 31.1.25
£    £   
Bank loans - 1-2 years 2,088 2,200
Bank loans - 2-5 years 4,514 6,244
6,602 8,444

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26 31.1.25
£    £   
N R Penwright
Balance outstanding at start of year 26,447 31,824
Amounts advanced 46,172 37,980
Amounts repaid (48,109 ) (43,357 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,510 26,447

The above loan was unsecured, interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £24,000 (2025 - £17,500) were paid to the director .

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