REGISTERED NUMBER: 10782911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WEST GREENSAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Yates

REGISTERED OFFICE:

56 Blandfield Road

London

SW12 8BG

REGISTERED NUMBER:

10782911 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

384

648

Investments

5

21,275

24,959

21,659

25,607

CURRENT ASSETS

Debtors

6

581,960

686,713

Cash at bank

13,208

13,172

595,168

699,885

CREDITORS

Amounts falling due within one year

7

2,401

3,740

NET CURRENT ASSETS

592,767

696,145

TOTAL ASSETS LESS CURRENT LIABILITIES

614,426

721,752

PROVISIONS FOR LIABILITIES

1,745

-

NET ASSETS

612,681

721,752

CAPITAL AND RESERVES

Called up share capital

130

130

Non-distributable reserve

8

5,234

989

Retained earnings

607,317

720,633

612,681

721,752

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 September 2026 and were signed by:

A Yates - Director

1.	STATUTORY INFORMATION

West Greensand 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Turnover also represents investment income. All income is recognised on a receivable basis.

Tangible fixed assets

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

Computer equipment

-

33% straight line

Investments in subsidiaries

Investments in subsidiaries are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,619

DEPRECIATION

At 1 April 2025

971

Charge for year

264

At 31 March 2026

1,235

NET BOOK VALUE

At 31 March 2026

384

At 31 March 2025

648

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

24,959

Additions

773

Disposals

(12,438

)

Revaluations

7,981

At 31 March 2026

21,275

NET BOOK VALUE

At 31 March 2026

21,275

At 31 March 2025

24,959

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2026

21,275

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

581,421

686,682

Other debtors

-

31

Directors' loan accounts

539

-

581,960

686,713

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' loan accounts

-

2,000

Accrued expenses

2,401

1,740

2,401

3,740

8.

RESERVES

Non-distribu

reserve

£

At 1 April 2025

989

Transfer between reserves

4,245

At 31 March 2026

5,234

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A Yates

Balance outstanding at start of year

(2,000

)

(965

)

Amounts advanced

15,909

17,665

Amounts repaid

(13,370

)

(18,700

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

539

(2,000

)

This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, the company paid Mr A Yates rent amounting to £312 (2025: £312) as a result of utilising office space within his home.