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REGISTERED NUMBER: 13875536 (England and Wales)









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 4 949,672 866,376

CURRENT ASSETS
Debtors 5 100 1

CREDITORS
Amounts falling due within one year 6 (855,923 ) (834,537 )
NET CURRENT LIABILITIES (855,823 ) (834,536 )
TOTAL ASSETS LESS CURRENT LIABILITIES 93,849 31,840

CAPITAL AND RESERVES
Called up share capital 100 1
Retained earnings 93,749 31,839
93,849 31,840

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 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 29 August 2025 and were signed on its behalf by:





Mr D N Cox - Director


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 private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13875536

Registered office: Fifteen Rosehill
Montgomery Way
Rosehill Estate
Carlisle
Cumbria
CA1 2RW

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.

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 5 (2024 - 1 ) .

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 60,000 60,000
Other loans 889,672 806,376
949,672 866,376

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 February 2024
and 30 November 2024 60,000
NET BOOK VALUE
At 30 November 2024 60,000
At 31 January 2024 60,000
Other
loans
£   
At 1 February 2024 806,376
Other movement 83,296
At 30 November 2024 889,672

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 100 -
Other debtors - 1
100 1

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 31.1.24
£    £   
Trade creditors - 210
Amounts owed to group undertakings 824,200 824,200
Taxation and social security 30,014 9,378
Other creditors 1,709 749
855,923 834,537