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Registered number: 02232886
WESTHILL GROUP LIMITED
Financial Statements
For The Year Ended 31 March 2026
WESTHILL GROUP LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
WESTHILL GROUP LIMITED
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02232886

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,021 |  | 12,358
Investments | 5 |  | 692,561 |  | -
|  |  | 699,582 |  | 12,358
CURRENT ASSETS
Debtors | 6 | 207,808 |  | 194,637 |
Investments | 7 | - |  | 800,849 |
Cash at bank and in hand |  | 149,089 |  | 199,943 |
|  | 356,897 |  | 1,195,429 |
Creditors: Amounts Falling Due Within One Year | 8 | (173,165 ) |  | (194,753 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 183,732 |  | 1,000,676
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 883,314 |  | 1,013,034
NET ASSETS |  |  | 883,314 |  | 1,013,034
CAPITAL AND RESERVES
Called up share capital |  |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 873,314 |  | 1,003,034
SHAREHOLDERS' FUNDS |  |  | 883,314 |  | 1,013,034

Page 1
Page 2
WESTHILL GROUP LIMITED
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Richard Jackson Director
18/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
WESTHILL GROUP LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
WESTHILL GROUP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02232886 . The registered office is 38 Charlotte Street, London, W1T 2NN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line per annum
Motor Vehicles | 25% straight line per annum
Fixtures & Fittings | 25% straight line per annum
Computer Equipment | 25% straight line per annum

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
WESTHILL GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 87,081
Additions | 900
As at 31 March 2026 | 87,981
Depreciation
As at 1 April 2025 | 74,723
Provided during the period | 6,237
As at 31 March 2026 | 80,960

...CONTINUED
Page 4
Page 5
WESTHILL GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 7,021
As at 1 April 2025 | 12,358

5. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | - | 260,434 | 260,434
Additions | 347,523 | - | 347,523
Disposals | (451,406 ) | - | (451,406 )
Revaluations | (4,405 ) | - | (4,405 )
Transfers | 800,849 | - | 800,849
As at 31 March 2026 | 692,561 | 260,434 | 952,995
Provision
As at 1 April 2025 | - | 260,434 | 260,434
As at 31 March 2026 | - | 260,434 | 260,434
Net Book Value
As at 31 March 2026 | 692,561 | - | 692,561
As at 1 April 2025 | - | - | -

Listed investments are comprised of UK Government gilts held at amortised cost, UK-listed investment trusts which invest in fixed-income securities and UK equity investments held at Fair Value Through Profit or Loss (FVTPL). There is no material difference between amortised cost and market value at the balance sheet date. Current asset investments of £800,849 were transferred to investments during the course of the year, on the basis that they were long term assets intended to be held for the continuing benefit of the company.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 154,581 |  | 136,584
Prepayments and accrued income | 41,592 |  | 57,978
Other debtors | - |  | 75
Corporation tax recoverable assets | 11,635 |  | -
| 207,808 |  | 194,637

7. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Listed investments | - |  | 800,849

Current asset investments comprise UK Government gilt-edged securities listed on the London Stock Exchange, which are held for short term investment purposes as an alternative to cash, yielding the prevailing rates for short dated gilts. Current asset investments are measured at amortised cost; there is no material difference between amortised cost and market value at the balance sheet date.
Page 5
Page 6
WESTHILL GROUP LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,211 |  | 19,038
Other loans | 397 |  | -
Corporation tax | - |  | 31,667
Other taxes and social security | 8,425 |  | 10,825
VAT | 37,326 |  | 31,920
Net wages | 19,189 |  | 26,644
Other creditors | - |  | 299
Accruals and deferred income | 95,617 |  | 74,360
| 173,165 |  | 194,753

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 15,525 |  | 45,900
Later than one year and not later than five years | 10,800 |  | 26,325
| 26,325 |  | 72,225

10. Controlling Party
The company's controlling party is Westhill Group Limited Employee Ownership Trust by virtue of the trustee's ownership of 51% of the company's issued share capital. The trustee is Westhill Trustee Company Limited.
Page 6