REGISTERED NUMBER: 05957295 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WESTGREEN HOUSING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms R Dattani

C Hough

D A Palmer

M Sheta

SECRETARY:

REGISTERED OFFICE:

33 Bruton Street

Second Floor

London, England

W1J 6QU

REGISTERED NUMBER:

05957295 (England and Wales)

ACCOUNTANTS:

Dattani

Chartered Accountants

Scottish Provident House

76/80 College Road

Harrow

Middlesex

HA1 1 BQ

FIXED ASSETS

Investments

4

1,000,342

334,476

CURRENT ASSETS

Debtors

5

50,400

734,124

Prepayments and accrued income

42,000

-

Cash at bank

10,792

25,914

103,192

760,038

CREDITORS

Amounts falling due within one year

6

15,333

15,048

NET CURRENT ASSETS

87,859

744,990

TOTAL ASSETS LESS CURRENT LIABILITIES

1,088,201

1,079,466

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,088,101

1,079,366

1,088,201

1,079,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 September 2025 and were signed on its behalf by:

D A Palmer - Director

1.	STATUTORY INFORMATION

WESTGREEN HOUSING LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.	FIXED ASSET INVESTMENTS

The company's fixed asset investments represents the share capital of the following companies:

Westhill Atlantic Limited

Registered office: 12 Merrion Square North, Dublin 2, D02 H798, Ireland

Registration number: 531269

Nature of business: Investment Advisor to The Emerald Global Fund

Class of shares:

% holding

Ordinary

100.00

Westhill Atlantic 2 Limited

Registered office: 12 Merrion Square North, Dublin 2, D02 H798, Ireland

Registration number: 628565

Nature of business: Buying and selling of real estate

Class of shares:

% holding

Ordinary

100

Nore Land and Property Limited

Registered office: 12 Merrion Square North, Dublin 2, D02 H798, Ireland

Registration number: 643184

Nature of business: Acquisition, management and sale of real estate and land

Class of shares:

% holding

Ordinary

100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

50,000

50,000

Other debtors

400

684,124

50,400

734,124

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

14

15

Taxation and social security

3,339

1,670

Other creditors

11,980

13,363

15,333

15,048

7.	ULTIMATE CONTROLLING PARTY

The Company is under the control of all of the directors.