Company registration number 07975653 (England and Wales)
WEST MON INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
WEST MON INVESTMENTS LIMITED
COMPANY INFORMATION
Director
Mrs K L Fry
Company number
07975653
Registered office
Duffryn Mawr
Lower Common
Gilwern
Abergavenny
Monmouthshire
NP7 0EE
Accountants
WBV Limited
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
WEST MON INVESTMENTS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
WEST MON INVESTMENTS LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WEST MON INVESTMENTS LIMITED FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of West Mon Investments Limited for the year ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of West Mon Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of West Mon Investments Limited and state those matters that we have agreed to state to the b oard of d irectors of West Mon Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Mon Investments Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that West Mon Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of West Mon Investments Limited. You consider that West Mon Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of West Mon Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

WBV Limited
Chartered Accountants
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
SA1 8QY
Wales
19 May 2026
WEST MON INVESTMENTS LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
-
0
177
Investments
4
1,754,261
1,862,614
1,754,261
1,862,791
Current assets
Debtors
6
1,215,362
1,016,202
Cash at bank and in hand
200
200
1,215,562
1,016,402
Creditors: amounts falling due within one year
7
(53,422)
(152,300)
Net current assets
1,162,140
864,102
Total assets less current liabilities
2,916,401
2,726,893
Creditors: amounts falling due after more than one year
8
(26,000)
(49,833)
Provisions for liabilities
(322)
(322)
Net assets
2,890,079
2,676,738
Capital and reserves
Called up share capital
300
300
Profit and loss reserves
2,889,779
2,676,438
Total equity
2,890,079
2,676,738
WEST MON INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 3 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 May 2026
Mrs K L Fry
Director
Company registration number 07975653 (England and Wales)
WEST MON INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 4 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

West Mon Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Duffryn Mawr, Lower Common, Gilwern, Abergavenny, Monmouthshire, NP7 0EE.

2.1
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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

2.2
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:

Plant and equipment
25% on cost
Fixtures and fittings
25% on cost
3
Employees

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

2025
2024
Number
Number
Total
23
42
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,754,261
1,862,614
WEST MON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
4
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 September 2024
1,862,614
Disposals
(108,353)
At 31 August 2025
1,754,261
Carrying amount
At 31 August 2025
1,754,261
At 31 August 2024
1,862,614
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
15,261
Depreciation and impairment
At 1 September 2024
15,084
Depreciation charged in the year
177
At 31 August 2025
15,261
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
177
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
238,524
202,524
Amounts owed by group undertakings
723,904
612,525
Other debtors
252,934
201,153
1,215,362
1,016,202
WEST MON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
28,566
102,092
Trade creditors
5,155
5,155
Taxation and social security
13,976
16,261
Other creditors
5,725
28,792
53,422
152,300
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
26,000
49,833
9
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Group companies
870,375
812,478
10
Parent company

K Fry is the ultimate controlling party by virtue of their 100% holding of the issued share capital of the company.

2025-08-31 2024-09-01 false false false 19 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs K L Fry 07975653 2024-09-01 2025-08-31 07975653 bus:Director1 2024-09-01 2025-08-31 07975653 bus:RegisteredOffice 2024-09-01 2025-08-31 07975653 2025-08-31 07975653 2024-08-31 07975653 core:OtherPropertyPlantEquipment 2025-08-31 07975653 core:OtherPropertyPlantEquipment 2024-08-31 07975653 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 07975653 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 07975653 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 07975653 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 07975653 core:CurrentFinancialInstruments 2025-08-31 07975653 core:CurrentFinancialInstruments 2024-08-31 07975653 core:ShareCapital 2025-08-31 07975653 core:ShareCapital 2024-08-31 07975653 core:RetainedEarningsAccumulatedLosses 2025-08-31 07975653 core:RetainedEarningsAccumulatedLosses 2024-08-31 07975653 core:PlantMachinery 2024-09-01 2025-08-31 07975653 core:FurnitureFittings 2024-09-01 2025-08-31 07975653 2023-09-01 2024-08-31 07975653 core:OtherPropertyPlantEquipment 2024-08-31 07975653 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 07975653 core:Non-currentFinancialInstruments 2025-08-31 07975653 core:Non-currentFinancialInstruments 2024-08-31 07975653 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07975653 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07975653 bus:FRS102 2024-09-01 2025-08-31 07975653 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 07975653 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP