| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 February 2024 to 30 November 2024 |
| for |
| WST Group Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 February 2024 to 30 November 2024 |
| for |
| WST Group Limited |
| WST Group Limited (Registered number: 13875536) |
| Contents of the Financial Statements |
| for the Period 1 February 2024 to 30 November 2024 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| WST Group Limited (Registered number: 13875536) |
| Balance Sheet |
| 30 November 2024 |
| 30.11.24 | 31.1.24 |
| Notes | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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 were approved by the Board of Directors and authorised for issue on |
| WST Group Limited (Registered number: 13875536) |
| Notes to the Financial Statements |
| for the Period 1 February 2024 to 30 November 2024 |
| 1. | STATUTORY INFORMATION |
| WST Group Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Financial instruments |
| The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. |
| Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. |
| Basic financial assets |
| Basic financial assets are initially measured at their transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, less any provision for impairment. |
| Discounting is omitted where the effect of discounting is immaterial. |
| Derecognition of financial liabilities |
| Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. |
| Frequency of reporting |
| These financial statements are for a period shorter than one year. The reporting period has been shortened to bring the financial year end in line with that of the shareholding companies. As a result, the comparative amounts presented in both the financial statements and related notes are not entirely comparable. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| WST Group Limited (Registered number: 13875536) |
| Notes to the Financial Statements - continued |
| for the Period 1 February 2024 to 30 November 2024 |
| 4. | FIXED ASSET INVESTMENTS |
| 30.11.24 | 31.1.24 |
| £ | £ |
| Shares in group undertakings |
| Other loans |
| Additional information is as follows: |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 February 2024 |
| and 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| At 31 January 2024 |
| Other |
| loans |
| £ |
| At 1 February 2024 |
| Other movement |
| At 30 November 2024 |
| The company became a registered holder of 5 year loan notes with a total value of £764,200 on 17 August 2023. The loan notes were issued by WS Bis Henderson Limited of which the company is the majority shareholder. |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.24 | 31.1.24 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.24 | 31.1.24 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |