Company registration number 02906949 (England and Wales)
WESTFIRST LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
WESTFIRST LIMITED
COMPANY INFORMATION
Directors
A F Broadbent
C Warren
Secretary
C L Winter
Company number
02906949
Registered office
New College Durham
Framwellgate Moor Campus
Durham
County Durham
DH1 5ES
Auditor
Azets Audit Services
Bulman House
Regent Centre
Gosforth
Newcastle upon Tyne
NE3 3LS
Bankers
Barclays Bank plc
1st floor
3 Hardman Street
Spinningfields
Manchester
United Kingdom
M3 3HF
Solicitors
Muckle LLP
Time Central
32 Gallowgate
Newcastle Upon Tyne
Tyne And Wear
United Kingdom
NE1 4BF
WESTFIRST LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Income statement
7
Statement of comprehensive income
8
Statement of financial position
9
Statement of changes in equity
10
Notes to the financial statements
11 - 16
WESTFIRST LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The directors present the strategic report for the year ended 31 July 2025.

Principal activities

The principal activity of the company continued to be lettings of New College Durham Premises to external organisations.

Review of the business

The overriding objective of the business is to generate profits from the group's trading activities not connected with the provision of education.

Principal risks and uncertainties

In delivering the principal activities noted above, the company's parent undertaking has confirmed that it will continue to provide support to the company for a period of at least 12 months from the date of the financial statements approval and confirm that they will not request repayment of amounts due to the parent company until the Company has adequate resources.

Specifically the company's parent undertaking has agreed to support the net liability position of the company to the value of £8,786 as illustrated in the audited statement of accounts for 2024/2025.

Key performance indicators

KPI |  | Current Year | Prior Year
Letting income |  | 0 | £330
Letting profits before other operating costs |  | 0 | £145
Letting contribution |  | 0% | 44%

Promoting the success of the company

In making decisions, the Directors take into account the potential long term implications of these decisions. This is a core component of the Group's strategic planning process.

We strive to maintain a reputation for the highest standards of business conduct.

The Directors recognise the need to act fairly between members of the Company. Wherever a conflict or potential conflict arises, the Board takes independent legal and professional advice to ensure that members are treated fairly.

On behalf of the board

A F Broadbent
Director
17 December 2025
WESTFIRST LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 July 2025.

Branches

There are no branches outside the UK.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

A F Broadbent
C Warren
Future developments

The directors expect an increase in income generation over the next twelve month period as Westfirst Ltd manage the recently developed Multi Use Games Area on behalf of New College Durham. Income is expected to be generated that will enable Westfirst Ltd to return to profit over the next accounting period.

Auditor

Azets Audit Services were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Going concern

The directors of Westfirst Ltd expect profits to improve in future years particularly with the opening of the Multi Use Games Area. This gives an opportunity to improve profits generated from lettings activity. In the meantime the company’s parent undertaking has confirmed that it will continue to support the company for the foreseeable future.

WESTFIRST LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
A F Broadbent
Director
17 December 2025
WESTFIRST LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF WESTFIRST LIMITED
- 4 -
Opinion

We have audited the financial statements of Westfirst Limited (the 'company') for the year ended 31 July 2025 which comprise the income statement, the statement of comprehensive income, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

WESTFIRST LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF WESTFIRST LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report and the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

We identified the following applicable laws and regulations as those most likely to have a material impact on the financial statements: compliance with the UK Companies Act.

WESTFIRST LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF WESTFIRST LIMITED (CONTINUED)
- 6 -

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

Angela Ingham FCA (Senior Statutory Auditor)
For and on behalf of Azets Audit Services, Statutory Auditor
Chartered Accountants
Bulman House
Regent Centre
Gosforth
Newcastle upon Tyne
NE3 3LS
18 December 2025
WESTFIRST LIMITED
INCOME STATEMENT
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
2025
2024
Notes
£
£
Turnover
2
-
330
Cost of sales
-
(185)
Gross profit
-
145
Administrative expenses
(636)
(2,236)
Loss before taxation
(636)
(2,091)
Tax on loss
6
-
0
-
0
Loss for the financial year
(636)
(2,091)

The income statement has been prepared on the basis that all operations are continuing operations.

WESTFIRST LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
2025
2024
£
£
Loss for the year
(636)
(2,091)
Other comprehensive income
-
-
Total comprehensive income for the year
(636)
(2,091)
WESTFIRST LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 9 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
8
2,120
2,519
Cash at bank and in hand
23,862
26,029
25,982
28,548
Creditors: amounts falling due within one year
9
(34,768)
(36,698)
Net current liabilities
(8,786)
(8,150)
Capital and reserves
Called up share capital
10
2,000
2,000
Profit and loss reserves
(10,786)
(10,150)
Total equity
(8,786)
(8,150)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
A F Broadbent
Director
Company registration number 02906949 (England and Wales)
WESTFIRST LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 10 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2023
2,000
(8,059)
(6,059)
Year ended 31 July 2024:
Loss and total comprehensive income
-
(2,091)
(2,091)
Balance at 31 July 2024
2,000
(10,150)
(8,150)
Year ended 31 July 2025:
Loss and total comprehensive income
-
(636)
(636)
Balance at 31 July 2025
2,000
(10,786)
(8,786)
WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
1
Accounting policies
Company information

Westfirst Limited is a private company limited by shares incorporated in England and Wales. The registered office is New College Durham, Framwellgate Moor Campus, Durham, County Durham, DH1 5ES.

The company’s principal activities were those of boiler house management, the supply of heat, gas and remaining electricity until 30 June 2022 whereby this activity transferred to New College Durham. The company's principal activity is lettings of New College Durham premises to external organisations.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of New College Durham. These consolidated financial statements are available from its registered office, New College Durham, Framwellgate Moor Campus, Durham, County Durham, DH1 5ES

1.2
Going concern

The directors of Westfirst Ltd expect profits to improve in future years particularly with additional space generated due to the ongoing major capital development of the parent company's buildings. This gives an opportunity to improve profits generated from lettings activity. In the meantime the company’s parent undertaking has confirmed that it will not demand repayment of amounts due from them for at least 12 months from approval of these financial statements.true

The directors of Westfirst Ltd expect profits to improve in future years particularly with additional space generated due to the ongoing major capital development of the parent company's buildings. This gives an opportunity to improve profits generated from lettings activity. In the meantime the company's parent undertaking has confirmed that it will not demand repayment of amounts due from them for at least 12 months from approval of these financial statements

WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 12 -
1.3
Turnover

Turnover, which excludes value added tax, represents amounts receivable for goods provided in the normal course of business, less returns. Turnover is recognised at the point at which goods are received by the customer.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
20 years
Fixtures and fittings
20 years

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Turnover
2025
2024
£
£
Turnover analysed by class of business
Letting of Premises
-
330
3
Operating loss
2025
2024
Operating loss for the year is stated after charging:
£
£
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
5
Directors' remuneration

No remuneration was paid to the directors.

WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 14 -
6
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
(1)
Adjustments in respect of prior periods
-
0
1
Total current tax
-
0
-
0

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(636)
(2,091)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
(159)
(523)
Change in unrecognised deferred tax assets
159
522
Adjustments in respect of prior years
-
0
1
Taxation charge for the year
-
-

There is an unprovided deferred tax asset of £3,424 (2024: £3,265 asset) arising from the difference between the net book value and written down value of fixed assets. It is the company’s intention to make gift aid payments to New College Durham that are sufficient to cover taxable profits within the required timescale each year. As such the company does not expect Corporation Tax to crystallise if or when the timing differences reverse.

7
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 August 2024 and 31 July 2025
65,790
189,449
255,239
Depreciation and impairment
At 1 August 2024 and 31 July 2025
65,790
189,449
255,239
Carrying amount
At 31 July 2025
-
0
-
0
-
0
At 31 July 2024
-
0
-
0
-
0
WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 15 -
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Unpaid share capital
2,000
2,000
Other debtors
120
519
2,120
2,519

Amounts owed by group undertakings are unsecured, non-interest bearing and repayable on demand.

9
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
34,048
34,058
Accruals and deferred income
720
2,640
34,768
36,698

Amounts owned to group undertakings are unsecured, non interest bearing and repayable on demand.

10
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Ordinary Shares of £1 each
5,000
5,000
-
-
Issued and not fully paid
Ordinary Shares of £1 each
2,000
2,000
2,000
2,000
11
Events after the reporting date

There are no significant events since the balance sheet date.

12
Related party transactions

The company is a wholly owned subsidiary of New College Durham, whose consolidated financial statements are publicly available.

New College Durham - a company for which Mr Broadbent (Director) serves as Principal and Chief Executive, Mrs Warren (Director) served as Chair until 31 December 2023.

Purchase transactions totalling £0 took place (2024 £221). At the year end £34,048 was outstanding and included in creditors (2024 £34,048).

Sales transactions totalling £0 took place (2024 £0). At the year end £0 was outstanding and included in debtors (2024 £0).

WESTFIRST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 16 -
13
Ultimate controlling party

The ultimate parent undertaking and controlling party is New College Durham. New College Durham is the smallest and largest undertaking to consolidate the financial statements. Copies of the consolidated financial statements can be obtained from the Director of Finance and Corporate Services, New College Durham, Framwellgate Moor Campus Durham, County Durham, DH1 5ES. New College Durham is the only entity which consolidates the company's financial statements.

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