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REGISTERED NUMBER: 09418081 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WEST POINT UK HOLDINGS LIMITED

WEST POINT UK HOLDINGS LIMITED (REGISTERED NUMBER: 09418081)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WEST POINT UK HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | M F P Regan

| E Regan

| REGISTERED OFFICE: | Charter House

| 161 Newhall Street

| Birmingham

| West Midlands

| B3 1SW

| REGISTERED NUMBER: | 09418081 (England and Wales)

| AUDITORS: | Prime

| Chartered Accountants

| Statutory Auditor

| 161 Newhall Street

| Birmingham

| B3 1SW

WEST POINT UK HOLDINGS LIMITED (REGISTERED NUMBER: 09418081)

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 6,300,099 |  | 6,300,099 |  |

CURRENT ASSETS

Debtors | 5 | 4,685,991 |  | 4,843,910 |  |

Cash at bank | 10,293 |  | 5,566 |  |

4,696,284 |  | 4,849,476 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,756,228 |  | 1,362,569 |  |

NET CURRENT ASSETS | 2,940,056 |  | 3,486,907 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,240,155 |  | 9,787,006 |  |

CAPITAL AND RESERVES

Called up share capital | 112 |  | 112 |  |

Share premium | 1,019,500 |  | 1,019,500 |  |

Retained earnings | 8,220,543 |  | 8,767,394 |  |

9,240,155 |  | 9,787,006 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

M F P Regan - Director

WEST POINT UK HOLDINGS LIMITED (REGISTERED NUMBER: 09418081)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| West Point UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about West Point UK Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Acastus Limited, Century House, Wargrave Road, Henley-On-Thames, Oxfordshire, RG9 2LT.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Current and deferred taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

WEST POINT UK HOLDINGS LIMITED (REGISTERED NUMBER: 09418081)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of assets

| Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

| For financial assets carried at amortised costs, the amount of an impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

| Where indicators exist for the decrease in impairment loss, and the decrease can be related objectively to an event occuring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 6,300,099 |  |

| NET BOOK VALUE

| At 30 November 2025 | 6,300,099 |  |

| At 30 November 2024 | 6,300,099 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 4,501,380 |  | 4,659,299 |  |

| Other debtors | 184,611 |  | 184,611 |  |

4,685,991 |  | 4,843,910 |  |

WEST POINT UK HOLDINGS LIMITED (REGISTERED NUMBER: 09418081)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 1,434,542 |  | 885,603 |  |

| Other creditors | 321,686 |  | 476,966 |  |

1,756,228 |  | 1,362,569 |  |

7. | SECURED DEBTS

| The Royal Bank of Scotland plc hold a fixed and floating charge over all the assets of the company.

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Jeremy Kitson BA FCA (Senior Statutory Auditor)

| for and on behalf of Prime

9. | ULTIMATE PARENT UNDERTAKING

| Acastus Limited is the ultimate parent undertaking.

| The group financial statements are prepared under Acastus Limited. Copies of the financial statements can be obtained from the Companies House website, or alternatively, by contacting the company at Century House, Wargrave Road, Henley-On-Thames, Oxfordshire, RG9 2LT.