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COMPANY REGISTRATION NUMBER: 06819170

165 West Street Limited

Filleted Unaudited Financial Statements

31 December 2025

165 West Street Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Officers and professional advisers | 1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

165 West Street Limited

Officers and Professional Advisers

The board of directors | Mr D E Hinchliffe
| Mr D S Hinchliffe

Company secretary | Mr M J Nelson

Registered office | Omega Court
| 360 Cemetery Road
| Sheffield
| S11 8FT

Accountants | Hebblethwaites
| Chartered accountants
| 2 Westbrook Court
| Sharrow Vale Road
| Sheffield
| S11 8YZ

165 West Street Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of 165 West Street Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 165 West Street Limited for the year ended 31 December 2025, which comprise the statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of 165 West Street Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of 165 West Street Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 165 West Street Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that 165 West Street 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 165 West Street Limited. You consider that 165 West Street 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 165 West Street 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 financial statements.
Hebblethwaites Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
19 August 2026

165 West Street Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 1,326,242 | 1,326,242

Current assets

Debtors | 5 | 71,450 | 108,450
Cash at bank and in hand | 19,648 | 24,753
| -------- | ---------
| 91,098 | 133,203

Creditors: amounts falling due within one year | 6 | 804,913 | 951,651
| --------- | ---------
Net current liabilities | 713,815 | 818,448
| ------------ | ------------
Total assets less current liabilities | 612,427 | 507,794
| --------- | ---------
Net assets | 612,427 | 507,794
| --------- | ---------

165 West Street Limited

Statement of Financial Position (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 612,426 | 507,793
| --------- | ---------
Shareholders funds | 612,427 | 507,794
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mr D E Hinchliffe
Director

Company registration number: 06819170

165 West Street Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Omega Court, 360 Cemetery Road, Sheffield, S11 8FT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no areas of judgement or key sources of estimation uncertainty that have a significant effect on the financial statements, other than those highlighted below.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Income tax
The taxation expense represents the sum of the tax currently payable. Current tax is recognised on taxable profit for the current 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 further excludes items that are never taxable or deductible. The company's tax liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible assets

| Freehold property
| £
Cost |
At 1 January 2025 and 31 December 2025 | 1,326,242
| ------------
Depreciation |
At 1 January 2025 and 31 December 2025 | –
| ------------
Carrying amount |
At 31 December 2025 | 1,326,242
| ------------
At 31 December 2024 | 1,326,242
| ------------

5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 71,450 | 108,450
| -------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 2,421 | 4,314
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 711,326 | 818,306
Corporation tax | 12,540 | 15,358
Other creditors | 78,626 | 113,673
| --------- | ---------
| 804,913 | 951,651
| --------- | ---------

7. Related party transactions
Included within creditors at the year end date are loan amounts owed by 165 West Street Limited to its parent company, in the sum of £711,326 (2024: £818,306). The loan is not subject to any formal repayment terms and neither is any interest chargeable.
8. Controlling party
The parent company is Primesite Group Limited, a company incorporated in England and Wales. The registered office address of the parent company is Omega Court, 360 Cemetery Road, Sheffield, S11 8FT. The group structure headed by Primesite Group Limited qualifies as a small group, and therefore the parent company is not required to prepare consolidated financial statements. The ultimate controlling party is Mr D E Hinchliffe .