Westfield Estates 73 Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15322507

		31 December 2024
	Notes	£	£
FIXED ASSETS
Investment Properties	4		1,837,341

			1,837,341
CURRENT ASSETS
Debtors	5	93,292
Cash at bank and in hand		5,436

		98,728
Creditors: Amounts Falling Due Within One Year	6	(141,312 )

NET CURRENT ASSETS (LIABILITIES)			(42,584 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,794,757

Creditors: Amounts Falling Due After More Than One Year	7		(1,780,069 )

NET ASSETS			14,688

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			14,588

SHAREHOLDERS' FUNDS			14,688

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Josh Arora

Director

1 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Westfield Estates 73 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15322507 . The registered office is Ground Floor, 5, Canberra Road, London, W13 9BF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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).

2.2. Turnover

Turnover is measured at the fair value of the consideration for rent receivable, net of discounts.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	31 December 2024
	£
Fair Value
As at 1 December 2023	-
Additions	1,837,341

As at 31 December 2024	1,837,341

5. Debtors

	31 December 2024
	£
Due within one year
Other debtors	93,292

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Other creditors	141,312

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024
	£
Other creditors	1,780,069

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Westfield Estates 73 Limited

Notes to the Financial Statements (continued)

For the Period 1 December 2023 to 31 December 2024

8. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

As for the balance sheet date, the company owes its parent company (Regent’s Square Estates Limited, a company registered with Companies House in England and Wales under the Registration Number 15297277) an amount of £1,780,069.

The loan is an interest-free loan. The loan is not repayable to the parent company until the company is able to refinance or sell the property and is financially capable of repaying the loan.

Furthermore, the parent company is financially capable of supporting the subsidiary company. The parent company will continue to provide financial support for a period of no less than 12 months from the date of signing the accounts. Accordingly, the loan to be classified as long term loan (as supported by the parent company loan)

10. Ultimate Controlling Party

The company's ultimate controlling party is Regent’s Square Estates Limited by virtue of his ownership of 100% of the issued share capital in the company.

11. Other information

WESTFIELD ESTATES 73 LIMITED is a private company limited by shares and incorporated in England. Its registered office is:

Ground Floor, 5 Canberra Road, London, England, W13 9BF.

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