IRIS Accounts Production v25.4.12.37 01375073 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01375073 2024-07-31 01375073 2025-07-31 01375073 2024-08-01 2025-07-31 01375073 2023-07-31 01375073 2023-08-01 2024-07-31 01375073 2024-07-31 01375073 ns15:EnglandWales 2024-08-01 2025-07-31 01375073 ns14:PoundSterling 2024-08-01 2025-07-31 01375073 ns10:Director1 2024-08-01 2025-07-31 01375073 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01375073 ns10:SmallEntities 2024-08-01 2025-07-31 01375073 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01375073 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 01375073 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01375073 ns10:FullAccounts 2024-08-01 2025-07-31 01375073 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 01375073 ns10:Director2 2024-08-01 2025-07-31 01375073 ns10:RegisteredOffice 2024-08-01 2025-07-31 01375073 ns5:CurrentFinancialInstruments 2025-07-31 01375073 ns5:CurrentFinancialInstruments 2024-07-31 01375073 ns5:Non-currentFinancialInstruments 2025-07-31 01375073 ns5:Non-currentFinancialInstruments 2024-07-31 01375073 ns5:ShareCapital 2025-07-31 01375073 ns5:ShareCapital 2024-07-31 01375073 ns5:RevaluationReserve 2025-07-31 01375073 ns5:RevaluationReserve 2024-07-31 01375073 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 01375073 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 01375073 ns5:LandBuildings 2024-07-31 01375073 ns5:MotorVehicles 2024-07-31 01375073 ns5:ComputerEquipment 2024-07-31 01375073 ns5:LandBuildings 2024-08-01 2025-07-31 01375073 ns5:MotorVehicles 2024-08-01 2025-07-31 01375073 ns5:ComputerEquipment 2024-08-01 2025-07-31 01375073 ns5:LandBuildings 2025-07-31 01375073 ns5:MotorVehicles 2025-07-31 01375073 ns5:ComputerEquipment 2025-07-31 01375073 ns5:LandBuildings 2024-07-31 01375073 ns5:MotorVehicles 2024-07-31 01375073 ns5:ComputerEquipment 2024-07-31 01375073 ns5:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 01375073 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 01375073 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 01375073 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 01375073 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 01375073 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 01375073 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 01375073 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-07-31 01375073 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-07-31 01375073 ns10:OrdinaryShareClass1 2025-07-31 01375073 ns5:RevaluationReserve 2024-07-31

REGISTERED NUMBER: 01375073 (England and Wales)

WESTMIDVENT LIMITED

Unaudited Financial Statements for the Year Ended 31 July 2025

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Contents of the Financial Statements

for the year ended 31 July 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| WESTMIDVENT LIMITED |

Company Information

for the year ended 31 July 2025

| Directors: | Mr S Jones

| Mr T Jones

| Registered office: | Zephyr House

| Mucklow Hill

| Halesowen

| West Midlands

| B62 8DN

| Registered number: | 01375073 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| CUBO Birmingham

| 4th Floor

| Two Chamberlain Square

| Birmingham

| West Midlands

| B3 3AX

| Bankers: | Barclays Bank plc

| PO Box 9

| 47 High Street

| Dudley

| West Midlands

| DY1 1PP

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 308,587 |  | 300,648 |  |

Current assets

Stocks | 209,000 |  | 209,000 |  |

Debtors | 5 | 151,709 |  | 164,272 |  |

Cash at bank and in hand | 98,681 |  | 50,916 |  |

459,390 |  | 424,188 |  |

Creditors

Amounts falling due within one year | 6 | 465,817 |  | 399,895 |  |

Net current (liabilities)/assets | (6,427 | ) | 24,293 |  |

Total assets less current liabilities | 302,160 |  | 324,941 |  |

Creditors

Amounts falling due after more than one year | 7 | 28,424 |  | 27,779 |  |

Net assets | 273,736 |  | 297,162 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Revaluation reserve | 10 | 236,145 |  | 231,740 |  |

Retained earnings | 37,491 |  | 65,322 |  |

Shareholders' funds | 273,736 |  | 297,162 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Statement of Financial Position - continued

31 July 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

Mr T Jones - Director

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | Statutory information

| Westmidvent Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Fixed assets

| All fixed assets are initially recorded at cost.

| Depreciation

| Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

| Freehold Property |  | - |  | 2% straight line |  |

| Motor vehicles |  | - |  | 25% reducing balance |  |

| Equipment |  | - |  | 10% reducing balance |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | Accounting policies - continued

| Hire purchase and leasing commitments

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

| Finance lease agreements

| Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated in accordance with the above depreciation policies. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account on a straight line basis, and the capital element which reduces the outstanding obligation for future instalments.

| Pension costs

| The pension costs charged against profits represent the amount of the contributions payable to the scheme in respect of the accounting period.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | Tangible fixed assets

| Freehold |  | Motor |

| property |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| Cost or valuation

| At 1 August 2024 | 316,325 |  | 78,352 |  | 73,717 |  | 468,394 |  |

| Additions | - |  | 32,041 |  | - |  | 32,041 |  |

| Disposals | - |  | (35,040 | ) | - |  | (35,040 | ) |

| At 31 July 2025 | 316,325 |  | 75,353 |  | 73,717 |  | 465,395 |  |

| Depreciation

| At 1 August 2024 | 38,410 |  | 66,036 |  | 63,300 |  | 167,746 |  |

| Charge for year | 6,326 |  | 5,647 |  | 1,042 |  | 13,015 |  |

| Eliminated on disposal | - |  | (23,953 | ) | - |  | (23,953 | ) |

| At 31 July 2025 | 44,736 |  | 47,730 |  | 64,342 |  | 156,808 |  |

| Net book value

| At 31 July 2025 | 271,589 |  | 27,623 |  | 9,375 |  | 308,587 |  |

| At 31 July 2024 | 277,915 |  | 12,316 |  | 10,417 |  | 300,648 |  |

| The freehold properties were valued by the directors on the basis of an open market valuation.

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

4. | Tangible fixed assets - continued

| Cost or valuation at 31 July 2025 is represented by:

| Freehold |  | Motor |

| property |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2019 | 220,291 |  | - |  | - |  | 220,291 |  |

| Cost | 96,034 |  | 75,353 |  | 73,717 |  | 245,104 |  |

316,325 |  | 75,353 |  | 73,717 |  | 465,395 |  |

| The net book value of plant, machinery and vehicles includes an amount of £27,302 (2024 - £11,889) in respect of assets held under finance leases and hire purchase contracts.

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 150,163 |  | 162,818 |  |

| Prepayments | 1,546 |  | 1,454 |  |

151,709 |  | 164,272 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 5,556 |  |

| Hire purchase contracts | 3,801 |  | 2,445 |  |

| Trade creditors | 302,218 |  | 239,448 |  |

| Social security and other taxes | 2,219 |  | 2,098 |  |

| VAT | 8,491 |  | 7,827 |  |

| Other creditors | 100 |  | 100 |  |

| Directors' loan accounts | 138,536 |  | 137,536 |  |

| Accruals and deferred income | 4,896 |  | 4,885 |  |

465,817 |  | 399,895 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,556 |  | 5,556 |  |

| Bank loans - 2-5 years | 16,667 |  | 16,667 |  |

| Bank loans more 5 yr by instal | - |  | 5,556 |  |

| Hire purchase contracts | 6,201 |  | - |  |

28,424 |  | 27,779 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 5,556 |  |

| WESTMIDVENT LIMITED (REGISTERED NUMBER: 01375073) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

8. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 10,002 |  | 2,445 |  |

| Hire purchase liabilities are secured over the assets to which they relate.

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | Reserves

| Revaluation

| reserve

£ |

| At 1 August 2024 | 231,740 |  |

| Transfer to reserves | 4,405 |  |

| At 31 July 2025 | 236,145 |  |

11. | Ultimate controlling party

| The Ultimate controlling parties are Mr T P Jones and Mr S M Jones equally.