Westcountry Group Ltd

Westcountry Group Ltd
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 January 2026

Principal activities

The principal activity of the company in the year under review was that of production and installation of security equipment.

Directors

The directors who have held office during the whole of the year were as follows:

Mr P A Luke

Mrs D Luke

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Mr P A Luke
Director

Date approved: 26 October 2020

Westcountry Group Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	86,973	111,943
		86,973	111,943
Current assets
Stocks	4	100,329	63,435
Debtors	5	175,067	159,822
Cash at bank and in hand		220,330	223,025
		495,726	446,282
Creditors: amount falling due within one year	6	(323,047)	(224,314)
Net current assets		172,679	221,968

Total assets less current liabilities		259,652	333,911
Creditors: amount falling due after more than one year	7	(18,082)	(41,516)
Provisions for liabilities	8	(16,525)	(24,627)
Net assets		225,045	267,768

Capital and reserves
Called up share capital		2	2
Profit and loss account		225,043	267,766
Shareholders' funds		225,045	267,768

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 26 October 2020 and were signed on its behalf by:

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Mr P A Luke
Director

Westcountry Group Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Westcountry Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 05969499, registration address Unit 11 Chantry Mill Business Park, Marshall Road, Plymouth, Devon, PL7 1YB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 taxation

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.

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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Stocks

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 10 (2025 : 8).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 February 2025	80,227	245,572	63,052	388,851
Additions	1,725	-	2,298	4,023
Disposals	-	-	-	-
At 31 January 2026	81,952	245,572	65,350	392,874
Depreciation
At 01 February 2025	67,218	153,898	55,792	276,908
Charge for year	3,684	22,919	2,390	28,993
On disposals	-	-	-	-
At 31 January 2026	70,902	176,817	58,182	305,901
Net book values
Closing balance as at 31 January 2026	11,050	68,755	7,168	86,973
Opening balance as at 01 February 2025	13,009	91,674	7,260	111,943

Stocks

	2026 £	2025 £
Work in Progress	95,329	58,435
Stocks	5,000	5,000
	100,329	63,435

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	49,960	34,251
Other Debtors	125,107	125,571
	175,067	159,822

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	72,442	50,568
Bank Loans & Overdrafts	6,667	10,000
Taxation and Social Security	115,657	99,916
Other Creditors	128,281	63,830
	323,047	224,314

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	-	6,667
Other Creditors	18,082	34,849
	18,082	41,516

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	16,525		24,627
	16,525		24,627

9.	Ultimate controlling party The company is under the control of Shaugh Holdings Ltd, by virtue of its shareholding, which in turn is under the control of Mr P A Luke and Mrs D Luke by virtue of their directorships and shareholding.