REGISTERED NUMBER: 07441165 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

WEST LODGE ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Kimber-Danger

SECRETARY:

Martin and Company (Company Secretaries) Limited

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

07441165 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

BANKERS:

Lloyds Bank Plc

38 Blue Boar Row

Salisbury

Wiltshire

SP1 1DB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

832,518

946,341

832,518

946,341

CURRENT ASSETS

Stocks

235,100

258,556

Debtors

6

176,270

153,075

Cash at bank and in hand

61,971

8,618

473,341

420,249

CREDITORS

Amounts falling due within one year

7

245,988

260,961

NET CURRENT ASSETS

227,353

159,288

TOTAL ASSETS LESS CURRENT LIABILITIES

1,059,871

1,105,629

CREDITORS

Amounts falling due after more than one year

8

6,236,739

5,677,515

NET LIABILITIES

(5,176,868

)

(4,571,886

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(5,176,968

)

(4,571,986

)

SHAREHOLDERS' FUNDS

(5,176,868

)

(4,571,886

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th September 2026 and were signed by:

R A Kimber-Danger - Director

1.	STATUTORY INFORMATION

West Lodge Estates 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.

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.

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 includes rents received.

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.

BPS Entitlements are being amortised evenly over an estimated useful life of four years.

Tangible fixed assets

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

Tenants improvements

-

5% on cost

Plant and machinery

-

20% on reducing balance

Tractors and combines

-

20% on reducing balance

Motor vehicles

-

20% 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 Statement of Income and Retained Earnings, 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.

Going concern

At the balance sheet date, the company's liabilities exceed its assets. During the year, the company met its working capital requirements through continued financial support received from its shareholder.

The shareholder has agreed to continue to provide financial support if necessary, and will not withdraw the money due to him for at least 12 months and therefore the director is satisfied that it remains appropriate to prepare these accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st November 2024

and 31st October 2025

4,235

AMORTISATION

At 1st November 2024

and 31st October 2025

4,235

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Tenants

Plant and

property

improvements

machinery

£

£

£

COST

At 1st November 2024

and 31st October 2025

4,000

2,148,286

211,291

DEPRECIATION

At 1st November 2024

-

1,224,797

199,062

Charge for year

-

107,412

4,943

At 31st October 2025

-

1,332,209

204,005

NET BOOK VALUE

At 31st October 2025

4,000

816,077

7,286

At 31st October 2024

4,000

923,489

12,229

Tractors

and

Motor

combines

vehicles

Totals

£

£

£

COST

At 1st November 2024

and 31st October 2025

18,750

43,346

2,425,673

DEPRECIATION

At 1st November 2024

17,925

37,548

1,479,332

Charge for year

165

1,303

113,823

At 31st October 2025

18,090

38,851

1,593,155

NET BOOK VALUE

At 31st October 2025

660

4,495

832,518

At 31st October 2024

825

5,798

946,341

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

71,547

67,726

Other debtors

392

3,845

VAT

18,722

8,687

Prepayments

47,377

23,585

Accrued income

38,232

49,232

176,270

153,075

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

178,127

179,170

Social security and other taxes

13,289

19,933

Other creditors

1,636

-

Accrued expenses

21,937

21,097

Deferred income

30,999

40,761

245,988

260,961

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Shareholder loan accounts

6,236,739

5,677,515

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company has received a loan amounting to £6,236,739 (2024: £5,677,515) from the shareholder. The rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due after more than one year.