Company No: 11272257 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Richard Brosenitz
	Roger William Mann

REGISTERED OFFICE	Orwell House New Pastures
	Melbourne
	York
	YO42 4QD
	United Kingdom

COMPANY NUMBER

11272257 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1		1
		1		1
Current assets
Debtors	4	0		2,400
Cash at bank and in hand	5	0		34
		0		2,434
Creditors: amounts falling due within one year	6	( 385,400)		( 395,774)
Net current liabilities		(385,400)		(393,340)
Total assets less current liabilities		(385,399)		(393,339)
Creditors: amounts falling due after more than one year	7	( 37,016)		( 28,363)
Accruals and deferred income		( 400)		( 325)
Net liabilities		( 422,815)		( 422,027)
Capital and reserves
Called-up share capital	8	150		150
Profit and loss account		( 422,965 )		( 422,177 )
Total shareholders' deficit		( 422,815)		( 422,027)

For the financial year ending 31 January 2025 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of West Green Ventures Limited (registered number: 11272257) were approved and authorised for issue by the Board of Directors on 20 October 2025. They were signed on its behalf by:

Roger William Mann Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

West Green Ventures Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Orwell House New Pastures, Melbourne, York, YO42 4QD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The subsidiary suspended trading on 4th January 2023, in order for the directors to review the financial position and the trading profitability of the business. Following that review, it was identified that the business was not viable, and the directors permanently closed the business on 31st March 2023.

The plant and machinery and equipment was subject to an impairment review to reduce them down to their realisable value. This impairment review and the closure of the business has meant that the inter-company loan is not going to be recoverable, and the value of the investments has had to be written down to £1.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 February 2024	150,000
At 31 January 2025	150,000
Provisions for impairment
At 01 February 2024	149,999
At 31 January 2025	149,999
Carrying value at 31 January 2025	1
Carrying value at 31 January 2024	1

4. Debtors

	2025		2024
	£		£
Other debtors	0		2,400

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	0		34

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		10,000
Trade creditors	0		12,000
Other creditors	385,400		373,774
	385,400		395,774

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	37,016		28,363

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
150 Ordinary shares of £ 1.00 each	150		150