The company has taken advantage of the exemption under section 444 of the Companies Act 2006 and has not filed the profit and loss account and the directors' report.

The company's principal activities and nature of its operations are sourcing, branding, and distribution of small household electrical appliances, homeware and kitchenware products to the UK consumer market.

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Sales are recognised when the goods are delivered.

Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributed to brining the assets to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Short-term debtors are measured at transaction price, less any impairment.

Short-term creditors are measured at the transaction price.

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss expect that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to provision carried in the Statement of Financial Position.

In applying the group's accounting policies set out above management is required to make certain estimates and judgements concerning the future. These judgements are regularly reviewed and updated as necessary.

In preparing these financial statements, the directors have had to make the following judgements:

Determine whether there are any indicators of impairment of the group's tangible fixed assets. Factors take into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

Tangible fixed assets and depreciation

Tangible fixed assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, all relevant known factors are taken in to account but there is inherent uncertainty present in making this assessment.

Trade debtors and related party debtors provisions

Provisions for impairment are recognised when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivable. The amount of the provision is the difference between the net carrying amount and the present value of the future expected cash flows associated with the impaired receivable (refer note 7).

All turnover arose within the United Kingdom and is related to the principal activity of the Company. All turnover related to sales of products.

Trade debtors are stated after a provision for impairment of £78,948 (2023: £28,411).

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £2,154 (2023: £1,398) were payable to the fund at the balance sheet date.

Western International LLC., a company registered in the United Arab Emirates, is a related party to Western International Group (UK) Ltd by virtue of common family relationships between the shareholders of both entities. During the year, the company purchased goods and services from Western International Group LLC totalling £ 674,829 (2023: £ 375,766). At the year-end the company owed:

(i) £2,342,506 (2023: £ 1,133048) to Western International Group LLC in respect of trade creditors, included within current liabilities.

(ii) £2,500,000 (2023: £ 2,500,000) to Western International Group LLC in respect of a long-term interest free loan, included within non-current liabilities. This loan represents amounts originally due for goods supplied, which the parties agreed to treat as a long-term funding arrangement