REGISTERED NUMBER: 12064756 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Westminster Building Company Holdings

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Jones

W Clark

REGISTERED OFFICE:

Riverlights House

Meadow Road

Derby

DE1 2BH

REGISTERED NUMBER:

12064756 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

177,678

181,380

Investments

5

431,001

165,020

Investment property

6

148,290

148,290

756,969

494,690

CURRENT ASSETS

Debtors

7

82,655

4,411

Cash at bank and in hand

911,783

875,099

994,438

879,510

CREDITORS

Amounts falling due within one year

8

89,461

597,354

NET CURRENT ASSETS

904,977

282,156

TOTAL ASSETS LESS CURRENT LIABILITIES

1,661,946

776,846

PROVISIONS FOR LIABILITIES

2,590

-

NET ASSETS

1,659,356

776,846

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

21,003

-

Retained earnings

9

1,638,253

776,746

SHAREHOLDERS' FUNDS

1,659,356

776,846

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

J A Jones - Director

1.	STATUTORY INFORMATION

Westminster Building Company Holdings 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.

Turnover

Turnover represents rents and service charges receivable from properties. Turnover is recognised when rentals are due in accordance with the lease terms.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% Straight line on cost or revaluation

Investments in subsidiaries

Investments are stated at cost less any permanent diminution in value.

Investment property

Investment property is not depreciated but is revalued annually at its fair value, in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and transferred to a fair value reserve.

Fixed asset investments

Other investments are valued at their fair value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the profit and loss account and transferred to a fair value reserve.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date including provision for potential tax arising on investment revaluations.

Group accounts

In accordance with the exemptions given by the Companies Act 2006, the company has not produced group financial statements because it heads a small group.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

185,082

DEPRECIATION

At 1 January 2025

3,702

Charge for year

3,702

At 31 December 2025

7,404

NET BOOK VALUE

At 31 December 2025

177,678

At 31 December 2024

181,380

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

165,020

-

165,020

Additions

-

465,478

465,478

Disposals

-

(224,629

)

(224,629

)

Revaluations

-

25,132

25,132

At 31 December 2025

165,020

265,981

431,001

NET BOOK VALUE

At 31 December 2025

165,020

265,981

431,001

At 31 December 2024

165,020

-

165,020

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

265,981

265,981

Cost

165,020

-

165,020

165,020

265,981

431,001

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

148,290

NET BOOK VALUE

At 31 December 2025

148,290

At 31 December 2024

148,290

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

148,290

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

148,290

148,290

Aggregate depreciation

(5,932

)

(2,966

)

Investment property was valued on a fair value basis on 31 December 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

155

2,000

Amounts owed by group undertakings

82,500

-

Prepayments

-

2,411

82,655

4,411

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

148

1,539

Amounts owed to group undertakings

-

491,972

Tax

6,813

4,821

Other creditors

82,500

99,022

89,461

597,354

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 January 2025

776,746

-

776,746

Profit for the year

1,118,364

1,118,364

Dividends

(235,854

)

(235,854

)

Transfer

(21,003

)

21,003

-

At 31 December 2025

1,638,253

21,003

1,659,256