REGISTERED NUMBER: 07928683 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

West Street Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Harvey

A Walker

REGISTERED OFFICE:

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

REGISTERED NUMBER:

07928683 (England and Wales)

ACCOUNTANTS:

Bentleys Accounting Limited

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

FIXED ASSETS

Tangible assets

4

7,349,699

7,290,299

CURRENT ASSETS

Debtors

5

60,002

19,600

Cash at bank

66,165

56,692

126,167

76,292

CREDITORS

Amounts falling due within one year

6

124,763

106,767

NET CURRENT ASSETS/(LIABILITIES)

1,404

(30,475

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,351,103

7,259,824

CREDITORS

Amounts falling due after more than one year

7

4,507,149

4,632,439

NET ASSETS

2,843,954

2,627,385

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

1,776,299

1,776,299

Retained earnings

9

1,067,555

850,986

SHAREHOLDERS' FUNDS

2,843,954

2,627,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

S Harvey - Director

1.	STATUTORY INFORMATION

West Street Investments Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Freehold property

-

no depreciation on long life assets

Motor vehicles

-

25% on reducing balance

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

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.

3.

`

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

7,290,299

-

7,290,299

Additions

-

74,250

74,250

At 31 January 2026

7,290,299

74,250

7,364,549

DEPRECIATION

Charge for year

-

14,850

14,850

At 31 January 2026

-

14,850

14,850

NET BOOK VALUE

At 31 January 2026

7,290,299

59,400

7,349,699

At 31 January 2025

7,290,299

-

7,290,299

Cost or valuation at 31 January 2026 is represented by:

Freehold

Motor

property

vehicles

Totals

£

£

£

Valuation in 2020

7,290,299

-

7,290,299

Cost

-

74,250

74,250

7,290,299

74,250

7,364,549

5.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Trade debtors

-

19,500

Other debtors

100

100

100

19,600

Amounts falling due after more than one year:

Directors' loan accounts

59,902

-

Aggregate amounts

60,002

19,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

8,238

-

Tax

51,625

30,566

VAT

14,615

13,956

Other creditors

1,500

12,000

Deferred income

45,935

47,395

Accrued expenses

2,850

2,850

124,763

106,767

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans more 5 yrs non-inst

3,224,689

3,224,689

Hire purchase contracts

49,852

-

Loan from Associated Company

646,255

633,583

Directors' loan accounts

586,353

774,167

4,507,149

4,632,439

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

3,224,689

3,224,689

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 February 2025

850,986

1,776,299

2,627,285

Profit for the year

216,569

216,569

At 31 January 2026

1,067,555

1,776,299

2,843,854