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REGISTERED NUMBER: 04611436 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WESTWAYS VENDING LIMITED

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WESTWAYS VENDING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | I Baker

| L Baker

| N Searle

| SECRETARY: | L Baker

| REGISTERED OFFICE: | Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

| REGISTERED NUMBER: | 04611436 (England and Wales)

| ACCOUNTANTS: | LMDB Accountants

| Chartered Certified Accountants

| Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 331,980 |  | 358,193 |  |

331,980 |  | 358,193 |  |

CURRENT ASSETS

Stocks | 213,658 |  | 201,988 |  |

Debtors | 6 | 246,319 |  | 222,442 |  |

Cash at bank and in hand | 235,832 |  | 106,761 |  |

695,809 |  | 531,191 |  |

CREDITORS

Amounts falling due within one year | 7 | 299,816 |  | 243,464 |  |

NET CURRENT ASSETS | 395,993 |  | 287,727 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 727,973 |  | 645,920 |  |

PROVISIONS FOR LIABILITIES | 8 | 80,989 |  | 83,686 |  |

NET ASSETS | 646,984 |  | 562,234 |  |

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

BALANCE SHEET - continued

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Retained earnings | 646,784 |  | 562,034 |  |

SHAREHOLDERS' FUNDS | 646,984 |  | 562,234 |  |

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

I Baker - Director

N Searle - Director

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Westways Vending 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.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Key sources of estimation uncertainty

| The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

| Stock provision - A stock provision is applied based on the age and coverage of the individual stock line.

| Turnover

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

| Turnover is recognised at the point of delivery to the end consumer in accordance with the terms of the contract in place.

| Goodwill

| The Goodwill in the accounts has been fully amortised.

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 21 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 109,718 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 109,718 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 1,285,232 |  |

| Additions | 87,476 |  |

| Disposals | (15,747 | ) |

| At 31 October 2025 | 1,356,961 |  |

| DEPRECIATION

| At 1 November 2024 | 927,039 |  |

| Charge for year | 111,236 |  |

| Eliminated on disposal | (13,294 | ) |

| At 31 October 2025 | 1,024,981 |  |

| NET BOOK VALUE

| At 31 October 2025 | 331,980 |  |

| At 31 October 2024 | 358,193 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 160,950 |  | 136,032 |  |

| Other debtors | 85,369 |  | 86,410 |  |

246,319 |  | 222,442 |  |

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 8,662 |  |

| Trade creditors | 140,029 |  | 88,122 |  |

| Taxation and social security | 124,979 |  | 110,641 |  |

| Other creditors | 34,808 |  | 36,039 |  |

299,816 |  | 243,464 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 80,989 |  | 83,686 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 83,686 |  |

| Accelerated capital allowances | (2,697 | ) |

| Balance at 31 October 2025 | 80,989 |  |

WESTWAYS VENDING LIMITED (REGISTERED NUMBER: 04611436)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  |  | Nominal |  |  | 2021 |  |  | 2020 |

|  | Value |  |  | £ |  |  | £ |

| 182 |  | Ordinary A |  |  | £1 |  |  | 182 |  |  | 182 |

| 10 |  | Ordinary B |  |  | £1 |  |  | 10 |  |  | 10 |

| 1 |  | Ordinary C |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary D |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary E |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary F |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary G |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary H |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary I |  |  | £1 |  |  | 1 |  |  | 1 |

| 1 |  | Ordinary J |  |  | £1 |  |  | 1 |  |  | 1 |

|  | 200 |  |  | 200 |