REGISTERED NUMBER: 03997121 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Westgate Holdings Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

58,708

45,116

Investments

5

2,176

2,176

60,884

47,292

CURRENT ASSETS

Debtors

6

146,266

195,780

Cash at bank

121,118

118,032

267,384

313,812

CREDITORS

Amounts falling due within one year

7

71,430

76,218

NET CURRENT ASSETS

195,954

237,594

TOTAL ASSETS LESS CURRENT LIABILITIES

256,838

284,886

CREDITORS

Amounts falling due after more than one year

8

(10,721

)

(23,311

)

PROVISIONS FOR LIABILITIES

(2,190

)

(3,500

)

NET ASSETS

243,927

258,075

CAPITAL AND RESERVES

Called up share capital

96

96

Share premium

11,186

11,186

Capital redemption reserve

13

13

Retained earnings

232,632

246,780

SHAREHOLDERS' FUNDS

243,927

258,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr K Hood - Director

1.	STATUTORY INFORMATION

Westgate Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03997121

Registered office:

Bredbury Park Way

Bredbury

Stockport

Cheshire

SK6 2SN

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 Westgate 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 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

25% - 50% on reducing balance

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

150,642

65,679

10,500

226,821

Additions

-

6,320

28,995

35,315

Disposals

-

-

(10,500

)

(10,500

)

At 31 December 2025

150,642

71,999

28,995

251,636

DEPRECIATION

At 1 January 2025

144,825

33,763

3,117

181,705

Charge for year

2,035

5,056

9,632

16,723

Eliminated on disposal

-

-

(5,500

)

(5,500

)

At 31 December 2025

146,860

38,819

7,249

192,928

NET BOOK VALUE

At 31 December 2025

3,782

33,180

21,746

58,708

At 31 December 2024

5,817

31,916

7,383

45,116

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

2,176

NET BOOK VALUE

At 31 December 2025

2,176

At 31 December 2024

2,176

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,208

87,653

Amounts owed by group undertakings

-

50,000

Other debtors

57,058

58,127

146,266

195,780

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,986

17,869

Trade creditors

6,583

7,113

Taxation and social security

47,550

49,349

Other creditors

2,311

1,887

71,430

76,218

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,721

23,311

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

25,707

-

Bank loans are secured by means of fixed and floating charges against all assets and undertaking of the company.

10.	FINANCIAL COMMITMENTS

The company had a commitments under non cancellable operating leases at 31 December 2025 amounting to £48,180 (2024: £72,272). These commitments represent the total amount of payments due on leases ending in 2027 and 2028.