Company No: 11575885 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

C V Hall

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	HP9 1NB
	United Kingdom

COMPANY NUMBER

11575885 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,818		2,213
		1,818		2,213
Current assets
Stocks		13,866		14,316
Debtors	4	331,059		139,171
Cash at bank and in hand		9,028		695
		353,953		154,182
Creditors: amounts falling due within one year	5	( 465,954)		( 322,838)
Net current liabilities		(112,001)		(168,656)
Total assets less current liabilities		(110,183)		(166,443)
Creditors: amounts falling due after more than one year	6	0		( 1,800)
Net liabilities		( 110,183)		( 168,243)
Capital and reserves
Called-up share capital		10		10
Share premium account		210,276		210,276
Profit and loss account		( 320,469 )		( 378,529 )
Total shareholders' deficit		( 110,183)		( 168,243)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of West One International Limited (registered number: 11575885) were approved and authorised for issue by the Director on 02 June 2026. They were signed on its behalf by:

C V Hall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

West One International Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of West One International Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the distribution of television programmes in the normal course of business, and is shown net of discounts and VAT.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Leasehold improve- ments		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	2,692		1,541		4,233
At 31 December 2025	2,692		1,541		4,233
Accumulated depreciation
At 01 January 2025	605		1,415		2,020
Charge for the financial year	269		126		395
At 31 December 2025	874		1,541		2,415
Net book value
At 31 December 2025	1,818		0		1,818
At 31 December 2024	2,087		126		2,213

4. Debtors

	2025		2024
	£		£
Trade debtors	240,591		36,074
Deferred tax asset	62,490		72,443
Other taxation and social security	0		10,366
Other debtors	27,978		20,288
	331,059		139,171

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	29,881		31,747
Trade creditors	7,209		84,650
Other taxation and social security	3,756		0
Other creditors	425,108		206,441
	465,954		322,838

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		1,800

7. Related party transactions

At the balance sheet date the company owed the director £185,839 (2024 - £156,638).

During the year, the company had transactions with Warehouse 51 Productions Limited controlled by the director. At the year end an amount of £42,704 was owed to (2024: £440 was owed by) that company. The balance is unsecured, interest free and repayable on demand.