REGISTERED NUMBER: 02901674 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Robert West Consulting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L del Pozo Vinde

R Lawrence

I V Sanchidrian

SECRETARY:

R Lawrence

REGISTERED OFFICE:

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

REGISTERED NUMBER:

02901674 (England and Wales)

AUDITORS:

Thickbroom Coventry

Chartered Accountants

and Statutory Auditors

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

FIXED ASSETS

Tangible assets

4

72,030

92,665

CURRENT ASSETS

Debtors

5

1,771,643

1,806,838

Cash at bank

265,254

293,471

2,036,897

2,100,309

CREDITORS

Amounts falling due within one year

6

(1,105,933

)

(1,145,521

)

NET CURRENT ASSETS

930,964

954,788

TOTAL ASSETS LESS CURRENT LIABILITIES

1,002,994

1,047,453

CREDITORS

Amounts falling due after more than one year

7

(903,839

)

(1,040,166

)

NET ASSETS

99,155

7,287

CAPITAL AND RESERVES

Called up share capital

9

300,000

300,000

Share premium

346,143

346,143

Retained earnings

(546,988

)

(638,856

)

SHAREHOLDERS' FUNDS

99,155

7,287

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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

L del Pozo Vinde - Director

R Lawrence - Director

1.	STATUTORY INFORMATION

Robert West Consulting 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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 49 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

450,025

Additions

36,760

Disposals

(384,107

)

At 31 December 2025

102,678

DEPRECIATION

At 1 January 2025

357,360

Charge for year

15,158

Eliminated on disposal

(341,870

)

At 31 December 2025

30,648

NET BOOK VALUE

At 31 December 2025

72,030

At 31 December 2024

92,665

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

912,867

754,647

Other debtors

858,776

1,052,191

1,771,643

1,806,838

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,048

27,856

Trade creditors

139,962

620,536

Amounts owed to group undertakings

539,261

-

Taxation and social security

310,624

353,082

Other creditors

85,038

144,047

1,105,933

1,145,521

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,303

39,351

Amounts owed to group undertakings

895,536

1,000,815

903,839

1,040,166

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

28,392

183,252

Between one and five years

-

28,392

28,392

211,644

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300,000

Ordinary

£1

300,000

300,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was qualified on the following basis:

Basis for qualified opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

There is Work in Progress as at the balance sheet date that is yet to be recovered totalling £146,913. If

this amount is written off it would reduce the current assets of the business. There would be a

corresponding deferred tax asset of £36,728 that would also need to be included.

Iain McMurray BSc(Hons) FCA (Senior Statutory Auditor)

for and on behalf of Thickbroom Coventry

11.	RELATED PARTY DISCLOSURES

PROES Consultores S.A.

PROES Consultores S.A. is the ultimate controlling party.

At the balance sheet date Robert West Consulting Limited owed PROES Consultores S.A.

During the year, PROES Consultores S.A. made a new loan to Robert West Consulting Limited amounting to £200,000 (2024: £350,000). There is accrued interest on this loan of £41,728 (2025: £20,899).

There is another outstanding loan of £575,000 (2024: £575,000). There is accrued interest on this loan of £76,145 (2024: £54,916).

During the year, PROES Consultores S.A. charged Robert West Consulting Limited a management charge of £48,000 (2024: £48,000).

Within trade creditors is a balance owing to PROES Consultores S.A. of £539,261 (2024: £470,753).

Within trade debtors is a balance owing from PROES Consultores S.A. of £nil (2024: £nil).

Robert West Consulting Limited purchased £39,883 (2024: £22,190) goods and services from PROES Consultores S.A. during the year.

PROES Consultores S.A. purchased £nil (2024: £6,197) goods and services from Robert West Consulting Limited during the year.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is PROES Consultores S.A.

Group accounts can be obtained by request at the registered office:

C. Virgilio

No2

28223

Madrid

Spain