Weston Regis Limited

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

Registered number: 12719206

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		6,027,414		6,027,414

			6,027,414		6,027,414
CURRENT ASSETS
Debtors	5	1,936,696		1,942,439
Cash at bank and in hand		1,198		1,674

		1,937,894		1,944,113
Creditors: Amounts Falling Due Within One Year	6	(9,693,874 )		(9,694,465 )

NET CURRENT ASSETS (LIABILITIES)			(7,755,980 )		(7,750,352 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,728,566 )		(1,722,938 )

NET LIABILITIES			(1,728,566 )		(1,722,938 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(1,728,567 )		(1,722,939 )

SHAREHOLDERS' FUNDS			(1,728,566)		(1,722,938)

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Weston Regis Limited

Balance Sheet (continued)

As At 31 December 2025

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.

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

Mr J E Barbey III Director	Mr J H Garcia Director
09/09/2026

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

1. General Information

Weston Regis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12719206 . The registered office is The Loggia, Kings Weston House, Kings Weston Lane, Bristol, BS11 0UR.

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.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Weston Regis Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	6,027,414

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	1,915,510	1,546,858
Other debtors	21,186	395,581

	1,936,696	1,942,439

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,456
Amounts owed to participating interests	5,735,865	5,735,865
Other creditors	3,958,009	3,957,144

	9,693,874	9,694,465

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Kings Weston Limited

Kings Weston Limited is the parent company who owns 100% of the company share capital in Weston Regis Limited.

At the year end the company owed £ 5,735,865 to Kings Weston Limited (2024 - £5,735,865)

Penpole Events Limited

Penpole Events Limited is a group company and subsidiary of Kings Weston Limited

At the year end the company was owed £1,915,510 from Penpole Events Limited (2024 - £1,546,858).

Mr J E Barbey III

Mr J E Barbey III is a Director of the company.

At the year end the company owed Mr J E Barby £2,245,920 (2024 - £2,243,494).

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr J E Barby III by virtue of his majortiy ownership of the issued share capital in the the parent company Kings Weston Limited.

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