2025-01-01 2025-12-31 2025-12-31 false 04155633 West Wharf Management Company Ltd 2026-03-17 98000 false iso4217:GBP xbrli:pure 04155633 2024-12-31 04155633 2025-12-31 04155633 2025-01-01 2025-12-31 04155633 2023-12-31 04155633 2024-12-31 04155633 2024-01-01 2024-12-31 04155633 bus:SmallEntities 2025-01-01 2025-12-31 04155633 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04155633 bus:FullAccounts 2025-01-01 2025-12-31 04155633 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 04155633 core:WithinOneYear 2025-12-31 04155633 core:AfterOneYear 2025-12-31 04155633 core:WithinOneYear 2024-12-31 04155633 core:AfterOneYear 2024-12-31 04155633 core:ShareCapital 2025-12-31 04155633 core:SharePremium 2025-12-31 04155633 core:RevaluationReserve 2025-12-31 04155633 core:OtherReservesSubtotal 2025-12-31 04155633 core:RetainedEarningsAccumulatedLosses 2025-12-31 04155633 core:ShareCapital 2024-12-31 04155633 core:SharePremium 2024-12-31 04155633 core:RevaluationReserve 2024-12-31 04155633 core:OtherReservesSubtotal 2024-12-31 04155633 core:RetainedEarningsAccumulatedLosses 2024-12-31 04155633 core:LandBuildings 2025-12-31 04155633 core:PlantMachinery 2025-12-31 04155633 core:Vehicles 2025-12-31 04155633 core:FurnitureFittings 2025-12-31 04155633 core:OfficeEquipment 2025-12-31 04155633 core:NetGoodwill 2025-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 04155633 core:ListedExchangeTraded 2025-12-31 04155633 core:UnlistedNon-exchangeTraded 2025-12-31 04155633 core:LandBuildings 2024-12-31 04155633 core:PlantMachinery 2024-12-31 04155633 core:Vehicles 2024-12-31 04155633 core:FurnitureFittings 2024-12-31 04155633 core:OfficeEquipment 2024-12-31 04155633 core:NetGoodwill 2024-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 04155633 core:ListedExchangeTraded 2024-12-31 04155633 core:UnlistedNon-exchangeTraded 2024-12-31 04155633 core:LandBuildings 2025-01-01 2025-12-31 04155633 core:PlantMachinery 2025-01-01 2025-12-31 04155633 core:Vehicles 2025-01-01 2025-12-31 04155633 core:FurnitureFittings 2025-01-01 2025-12-31 04155633 core:OfficeEquipment 2025-01-01 2025-12-31 04155633 core:NetGoodwill 2025-01-01 2025-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 04155633 core:ListedExchangeTraded 2025-01-01 2025-12-31 04155633 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 04155633 core:MoreThanFiveYears 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments 2025-12-31 04155633 core:Non-currentFinancialInstruments 2024-12-31 04155633 dpl:CostSales 2025-01-01 2025-12-31 04155633 dpl:DistributionCosts 2025-01-01 2025-12-31 04155633 core:LandBuildings 2025-01-01 2025-12-31 04155633 core:PlantMachinery 2025-01-01 2025-12-31 04155633 core:Vehicles 2025-01-01 2025-12-31 04155633 core:FurnitureFittings 2025-01-01 2025-12-31 04155633 core:OfficeEquipment 2025-01-01 2025-12-31 04155633 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 04155633 core:NetGoodwill 2025-01-01 2025-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 04155633 dpl:GroupUndertakings 2025-01-01 2025-12-31 04155633 dpl:ParticipatingInterests 2025-01-01 2025-12-31 04155633 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 04155633 core:ListedExchangeTraded 2025-01-01 2025-12-31 04155633 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 04155633 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 04155633 dpl:CostSales 2024-01-01 2024-12-31 04155633 dpl:DistributionCosts 2024-01-01 2024-12-31 04155633 core:LandBuildings 2024-01-01 2024-12-31 04155633 core:PlantMachinery 2024-01-01 2024-12-31 04155633 core:Vehicles 2024-01-01 2024-12-31 04155633 core:FurnitureFittings 2024-01-01 2024-12-31 04155633 core:OfficeEquipment 2024-01-01 2024-12-31 04155633 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 04155633 core:NetGoodwill 2024-01-01 2024-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 04155633 dpl:GroupUndertakings 2024-01-01 2024-12-31 04155633 dpl:ParticipatingInterests 2024-01-01 2024-12-31 04155633 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 04155633 core:ListedExchangeTraded 2024-01-01 2024-12-31 04155633 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 04155633 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 04155633 core:NetGoodwill 2025-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 04155633 core:LandBuildings 2025-12-31 04155633 core:PlantMachinery 2025-12-31 04155633 core:Vehicles 2025-12-31 04155633 core:FurnitureFittings 2025-12-31 04155633 core:OfficeEquipment 2025-12-31 04155633 core:AfterOneYear 2025-12-31 04155633 core:WithinOneYear 2025-12-31 04155633 core:ListedExchangeTraded 2025-12-31 04155633 core:UnlistedNon-exchangeTraded 2025-12-31 04155633 core:ShareCapital 2025-12-31 04155633 core:SharePremium 2025-12-31 04155633 core:RevaluationReserve 2025-12-31 04155633 core:OtherReservesSubtotal 2025-12-31 04155633 core:RetainedEarningsAccumulatedLosses 2025-12-31 04155633 core:NetGoodwill 2024-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 04155633 core:LandBuildings 2024-12-31 04155633 core:PlantMachinery 2024-12-31 04155633 core:Vehicles 2024-12-31 04155633 core:FurnitureFittings 2024-12-31 04155633 core:OfficeEquipment 2024-12-31 04155633 core:AfterOneYear 2024-12-31 04155633 core:WithinOneYear 2024-12-31 04155633 core:ListedExchangeTraded 2024-12-31 04155633 core:UnlistedNon-exchangeTraded 2024-12-31 04155633 core:ShareCapital 2024-12-31 04155633 core:SharePremium 2024-12-31 04155633 core:RevaluationReserve 2024-12-31 04155633 core:OtherReservesSubtotal 2024-12-31 04155633 core:RetainedEarningsAccumulatedLosses 2024-12-31 04155633 core:NetGoodwill 2023-12-31 04155633 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 04155633 core:LandBuildings 2023-12-31 04155633 core:PlantMachinery 2023-12-31 04155633 core:Vehicles 2023-12-31 04155633 core:FurnitureFittings 2023-12-31 04155633 core:OfficeEquipment 2023-12-31 04155633 core:AfterOneYear 2023-12-31 04155633 core:WithinOneYear 2023-12-31 04155633 core:ListedExchangeTraded 2023-12-31 04155633 core:UnlistedNon-exchangeTraded 2023-12-31 04155633 core:ShareCapital 2023-12-31 04155633 core:SharePremium 2023-12-31 04155633 core:RevaluationReserve 2023-12-31 04155633 core:OtherReservesSubtotal 2023-12-31 04155633 core:RetainedEarningsAccumulatedLosses 2023-12-31 04155633 core:AfterOneYear 2025-01-01 2025-12-31 04155633 core:WithinOneYear 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 04155633 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 04155633 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 04155633 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 04155633 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 04155633 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 04155633 bus:Director1 2025-01-01 2025-12-31

West Wharf Management Company Ltd

Registered Number
04155633
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

West Wharf Management Company Ltd
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | JEWELL, Sarah

Company Secretary | JEWELL, Sarah

Registered Address | St Denys House
| 22 East Hill
| St. Austell
| PL25 4TR

Registered Number | 04155633 (England and Wales)

West Wharf Management Company Ltd
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 5,341 |  |  |  | 2,425 |  |
Cash at bank and on hand |  | 3,321 |  |  |  | 4,876 |  |
|  | 8,662 |  |  |  | 7,301 |  |
Creditors amounts falling due within one year | 4 | (690) |  |  |  | (702) |  |
Net current assets (liabilities) |  |  |  | 7,972 |  |  |  | 6,599
Total assets less current liabilities |  |  |  | 7,972 |  |  |  | 6,599
Net assets |  |  |  | 7,972 |  |  |  | 6,599
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 7,972 |  |  |  | 6,599
Reserves |  |  |  | 7,972 |  |  |  | 6,599

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 March 2026, and are signed on its behalf by:
JEWELL, Sarah Director Registered Company No. 04155633

West Wharf Management Company Ltd
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| West Wharf Management Company Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The 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.

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,075 |  | 2,175
| Prepayments and accrued income | 266 |  | 250
| Total | 5,341 |  | 2,425

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Accrued liabilities and deferred income | 690 |  | 702
| Total | 690 |  | 702

5. | Directors advances, credits and guarantees
--- | ---
| At the balance sheet date there were no outstanding amounts owed to or from the directors.