Company No: 00873813 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	492,145		500,968
		492,145		500,968
Current assets
Stocks	4	495,474		457,586
Debtors	5	828,551		710,175
Cash at bank and in hand		435,605		257,553
		1,759,630		1,425,314
Creditors: amounts falling due within one year	6	( 843,151)		( 759,297)
Net current assets		916,479		666,017
Total assets less current liabilities		1,408,624		1,166,985
Creditors: amounts falling due after more than one year	7	( 1,410,000)		( 1,459,000)
Provision for liabilities		( 41,782)		( 32,193)
Net liabilities		( 43,158)		( 324,208)
Capital and reserves
Called-up share capital	8	50,000		50,000
Other reserves		5,000		5,000
Profit and loss account		( 98,158 )		( 379,208 )
Total shareholder's deficit		( 43,158)		( 324,208)

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has 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 Profit and Loss Account has not been delivered.

The financial statements of Westomatic Vending Services Limited (registered number: 00873813) were approved and authorised for issue by the Board of Directors on 07 January 2026. They were signed on its behalf by:

Mr R J S Brinsley 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

Westomatic Vending Services 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 and principle place of business is Units 7-8 Forde Court, Forde Road, Newton Abbot, TQ12 4BT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 company has net liabilities as at 30 September 2025 of £43,158 (2024: £324,208).
The company has prepared forecasts through to September 2026 which indicate that it will continue to be dependent on the financial support of Mr R J S Brinsley a director. He has agreed not to recall the amounts due to him (which stood at £1.47 million as at 30 September 2025) in preference to third party creditors for a period of at least 12 months from the date of approval of these financial statements. In addition, the company does not have an agreed overdraft facility. Should such facilities be required, they will be made available to the company either by securing borrowings on the company's assets or from personal resources. Consequently, the financial statements have been prepared on a going concern basis.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company. Revenue is recognised on despatch or when the service has been provided.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	10 years straight line
Vehicles	3 years straight line
Office equipment	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	28		29

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 October 2024	608,354		107,781		6,750		6,031		36,801		765,717
Additions	0		12,962		0		0		657		13,619
Disposals	0		0		( 6,750)		0		0		( 6,750)
At 30 September 2025	608,354		120,743		0		6,031		37,458		772,586
Accumulated depreciation
At 01 October 2024	148,569		73,990		6,750		6,031		29,409		264,749
Charge for the financial year	12,167		6,422		0		0		3,853		22,442
Disposals	0		0		( 6,750)		0		0		( 6,750)
At 30 September 2025	160,736		80,412		0		6,031		33,262		280,441
Net book value
At 30 September 2025	447,618		40,331		0		0		4,196		492,145
At 30 September 2024	459,785		33,791		0		0		7,392		500,968

4. Stocks

	2025		2024
	£		£
Raw materials	393,341		424,513
Work in progress	25,979		2,032
Finished goods	76,154		31,041
	495,474		457,586

5. Debtors

	2025		2024
	£		£
Trade debtors	802,996		673,166
Prepayments	25,380		36,909
Other debtors	175		100
	828,551		710,175

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	407,211		456,282
Amounts owed to Group undertakings	46,071		46,071
Amounts owed to directors	60,000		40,000
Accruals	62,233		37,039
Other taxation and social security	260,705		174,227
Other creditors	6,931		5,678
	843,151		759,297

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

	2025		2024
	£		£
Amounts owed to directors	1,410,000		1,459,000

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

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50,000 Ordinary shares of £ 1.00 each	50,000		50,000

9. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	523,378		505,264

10. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Bf balance owed to the director	1,499,000		1,525,000
Interest charged during the year	3,721		3,783
Amounts repaid during the year	(32,721)		(29,783)
Cf balance owed to the director	1,470,000		1,499,000

Amounts owed from the director are repayable on demand and incur 0.25% interest per annum

11. Ultimate controlling party

Parent Company:

Brintor Group Limited

Units 7-8 Forde Court, Forde Road, Newton Abbot, Devon, TQ12 4BT

The ultimate controlling party is Mr R J Brinsley, who is the controlling party of Brintor Group Limited