Westland CT Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14884803

		31 August 2025		31 May 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		495,926		-

			495,926		-
CURRENT ASSETS
Debtors	5	268,273		2

		268,273		2
Creditors: Amounts Falling Due Within One Year	6	(960 )		-

NET CURRENT ASSETS (LIABILITIES)			267,313		2

TOTAL ASSETS LESS CURRENT LIABILITIES			763,239		2

NET ASSETS			763,239		2

CAPITAL AND RESERVES
Called up share capital	7		300		2
Other reserves			745,628		-
Profit and Loss Account			17,311		-

SHAREHOLDERS' FUNDS			763,239		2

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Westland CT Holdings Ltd

Balance Sheet (continued)

As At 31 August 2025

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Alison Lorraine Hall

Director

4 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Westland CT Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14884803 . The registered office is Westland Court, 2 Shady Lane, Watford, Hertfordshire, WD17 1DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in Pounds Sterling (£), which is the company’s functional currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 June 2024	-
Additions	745,926

As at 31 August 2025	745,926

Provision
As at 1 June 2024	-
Impairment losses	250,000

As at 31 August 2025	250,000

Net Book Value
As at 31 August 2025	495,926

As at 1 June 2024	-

Investments in subsidiary undertakings are stated at cost less any provision for impairment.

During the year the company acquired the following subsidiaries:

- Lettings Plus Property Limited

- Lettings Plus Property Consultants Limited

- Lettings Plus Property Management Services Limited

Lettings Plus Property Limited was acquired for nil consideration and is held at a cost of £nil.

Lettings Plus Property Consultants Limited was acquired via a share-for-share exchange. The directors have assessed the recoverable amount of this investment as negligible due to the loss-making position of the company and have therefore recognised the investment at a cost of £nil.

Lettings Plus Property Management Services Limited was acquired via a share-for-share exchange and has been recognised at the fair value of the consideration given.

Impairment

An impairment loss of £250,000 has been recognised in respect of the company’s investment in its subsidiary, determined by reference to the subsidiary’s recoverable amount based on the value of its underlying assets and expected future cash flows.

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Westland CT Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 31 August 2025

5. Debtors

	31 August 2025	31 May 2024
	£	£
Due within one year
Amounts owed by group undertakings	268,271	-
Other debtors	2	2

	268,273	2

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 May 2024
	£	£
Other creditors	960	-

7. Share Capital

	31 August 2025	31 May 2024
	£	£
Allotted, Called up and fully paid	300	2

8. Reserves

	Other reserves	Profit and Loss Account
	£	£
As at 1 June 2024	-	-
Profit for the period and total comprehensive income	-	17,311

Arising on shares issued during the period	-	-
Movements in other reserves	745,628	-

As at 31 August 2025	745,628	17,311

The Other reserves arose on the acquisition of Lettings Plus Property Management Services Limited during the year, whereby the company issued ordinary shares in exchange for the entire share capital of Letting Plus Property Management Services Limited. Merger relief has been applied under s612 of the Companies Act 2006 and accordingly no share premium has been recorded. The merger reserve is non-distributable

9. Related Party Transactions

At the balance sheet date, the company had an outstanding balance of £268,271 owed to it by a group subsidiary. The balance is unsecured, interest-free and repayable on demand.

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