Company No: 03752337 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	100,000		100,000
		100,000		100,000
Current assets
Debtors	4	46,075		46,075
		46,075		46,075
Net current assets		46,075		46,075
Total assets less current liabilities		146,075		146,075
Net assets		146,075		146,075
Capital and reserves
Called-up share capital	5	100,000		100,000
Profit and loss account		46,075		46,075
Total shareholders' funds		146,075		146,075

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.

Director's 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 director acknowledges 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 Brintor Group Limited (registered number: 03752337) were approved and authorised for issue by the Director on 07 January 2026. They were signed on its behalf by:

Mr R 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

Brintor Group 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 principal 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 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 £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

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.

Investments
Fixed asset investments are stated at historical cost less provision for any diminution in value

2. Employees

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

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 October 2024	100,000
At 30 September 2025	100,000
Carrying value at 30 September 2025	100,000
Carrying value at 30 September 2024	100,000

Investments in shares

Details of the investments (including principal place of business of unincorporated entities) in which the company holds any class of share capital are as follows:

Name of entity	Registered office	Principal activity	Class of shares	Ownership 30.09.2025	Ownership 30.09.2024	Held
Westomatic Vending Services Limited	Unit 7-8, Forde Court, Forde Road, Newton Abbot, Devon, TQ12 4BT	The principal activity of Westomatic Vending Services Limited is the manufacture, re-manufacture and distribution of automatic vending machines, parts and support services.	Ordinary	100.00%	100.00%	Direct

The profit for the financial period of Westomatic Vending Services Limited was £281,050 (2024 - (£34,459 loss)) and the aggregate amount of capital and reserves at the end of the period was (£43,158) (2024 - (£324,208)).

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	46,075		46,075

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100,000 Ordinary shares of £ 1.00 each	100,000		100,000

6. Ultimate controlling party

The ultimate controlling party is the director who owns 84% of the called up share capital.