For the financial year ended 30 September 2025 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

AGE UK ENTERPRISES (WESTMINSTER) LTD is a private company limited by shares incorporated in England and Wales. The registered office is Beethoven Centre, Third Avenue, London, W10 4JL.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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:

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.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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

Analysis of the tax charge

No liability to UK corporation tax arose on ordinary activities for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Factors affecting tax charge for the year

The tax assessed for the year is the same as small profits rate of UK corporation tax in the UK of 19% (2024– 19%) as set out below:

The company has made, and intends to make within nine months of the year end, charitable donations under the Gift Aid scheme sufficient to eliminate taxable profits arising in the year. Accordingly, no corporation tax is payable for the year ended 30 September 2025 (2024: nil).

No deferred tax asset or liability has been recognised at 30 September 2025 (2024: nil).

Age UK Westminster is regarded by the directors as being the company's ultimate parent company.

Age UK Westminster

Parent company

During the period the company was recharged for goods and services to the value of £60,937 (2024: £54,194) from the parent company, Age UK Westminster, and donated under gift aid the gross amount of £8,559 (2024: £26,399).