REGISTERED NUMBER: 09418081 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WEST POINT UK HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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.