Company registration number 13522459 (England and Wales)
WESTBEECH GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
WESTBEECH GROUP LIMITED
COMPANY INFORMATION
Directors
Mr I R Houghton
Mrs S J Houghton
Mr B Houghton
(Appointed 1 September 2025)
Company number
13522459
Registered office
3 Nightingale Place
Pendeford Business Office Park
Wobaston Road
Wolverhampton
West Midlands
WV9 5HF
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
79-84 High Street
Birmingham
B4 7TE
WESTBEECH GROUP LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
WESTBEECH GROUP LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WESTBEECH GROUP LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Westbeech Group Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Westbeech Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Westbeech Group Limited and state those matters that we have agreed to state to the b oard of d irectors of Westbeech Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westbeech Group Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Westbeech Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Westbeech Group Limited. You consider that Westbeech Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Westbeech Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
18 June 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
WESTBEECH GROUP LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
47,534
52,139
Investment property
4
1,690,278
2,100,000
Investments
5
627,626
627,626
2,365,438
2,779,765
Current assets
Stocks
205,599
199,254
Debtors
6
8,275,814
5,587,624
Cash at bank and in hand
614,158
655,685
9,095,571
6,442,563
Creditors: amounts falling due within one year
7
(1,280,591)
(862,860)
Net current assets
7,814,980
5,579,703
Total assets less current liabilities
10,180,418
8,359,468
Creditors: amounts falling due after more than one year
8
(2,667,720)
(927,392)
Provisions for liabilities
10
(192,281)
(204,242)
Net assets
7,320,417
7,227,834
Capital and reserves
Called up share capital
11
50
50
Non-distributable profits reserve
14
562,660
675,000
Distributable profit and loss reserves
6,757,707
6,552,784
Total equity
7,320,417
7,227,834

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

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

WESTBEECH GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 18 June 2026 and are signed on its behalf by:
Mr I R Houghton
Director
Company registration number 13522459 (England and Wales)
WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Westbeech Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Nightingale Place, Pendeford Business Office Park, Wobaston Road, Wolverhampton, West Midlands, WV9 5HF.

1.1
Accounting convention

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 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business, and is shown net of VAT.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.3
Tangible fixed assets

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:

Plant and machinery
20% on reducing balance
Office equipment
Enter depreciation rate via StatDB - cd77
Motor vehicles
33% on cost

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.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in other reserves.

WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Stocks

Stocks are 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 that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2026
2025
Number
Number
Total
5
3
3
Tangible fixed assets
Plant and machinery
Office equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
-
0
-
0
81,772
81,772
Additions
24,645
3,332
-
0
27,977
At 31 March 2026
24,645
3,332
81,772
109,749
Depreciation and impairment
At 1 April 2025
-
0
-
0
29,633
29,633
Depreciation charged in the year
4,929
668
26,985
32,582
At 31 March 2026
4,929
668
56,618
62,215
Carrying amount
At 31 March 2026
19,716
2,664
25,154
47,534
At 31 March 2025
-
0
-
0
52,139
52,139
WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Investment property
2026
£
Fair value
At 1 April 2025
2,100,000
Disposals
(454,889)
Revaluations
45,167
At 31 March 2026
1,690,278

The directors have assessed the market value of the properties and considers that the value was £1,690,278 as at the year end.

5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
606,449
606,449
Other investments other than loans
21,177
21,177
627,626
627,626
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
14,423
10,307
Amounts owed by group undertakings
8,247,052
5,551,982
Other debtors
14,339
25,335
8,275,814
5,587,624
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
26,682
98,742
Taxation and social security
12,986
6,410
Other creditors
1,240,923
757,708
1,280,591
862,860
WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
2,650,000
900,000
Other creditors
17,720
27,392
2,667,720
927,392
9
Secured debts
The following secured debts are included within creditors:
2026
2025
£
£
Hire purchase contracts
27,391
37,063
Bank loans
2,650,000
900,000
2,677,391
937,063
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a fixed and floating charge over all assets of the company and group companies.
10
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
192,281
204,242
11
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
40
40
40
40
Ordinary B of £1 each
5
5
5
5
Ordinary C of £1 each
5
5
5
5
50
50
50
50
12
Related party transactions

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.

WESTBEECH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
13
Ultimate controlling party

The ultimate controlling party is Mr I R Houghton and Mrs S J Houghton.

14
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
675,000
-
Fair value adjustment on investment property
(149,786)
900,000
Deferred tax on fair value adjustments
37,446
(225,000)
At the end of the year
562,660
675,000
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