WEST_KENSINGTON_COURT_LIM

WEST KENSINGTON COURT LIMITED

COMPANY INFORMATION

DIRECTORS

B L Morais (Chairman)

J A Fernandez

A A E Joury

C H L Clark

S Joury

COMPANY SECRETARY

Rendall & Rittner Limited

REGISTERED NUMBER

03311040

REGISTERED OFFICE

C/o Rendall & Rittner

13 B St George Wharf

London

SW8 2LE

ACCOUNTANTS

Steve Smith FCA

(Chartered Accountants)

38 Timbertree Road

Cradley Heath

West Midlands

B64 7LE

WEST KENSINGTON COURT LIMITED

CONTENTS

Page

Balance Sheet

Notes to the financial statements

WEST KENSINGTON COURT LIMITED

BALANCE SHEET

AT 25 DECEMBER 2025

2025

2024

Note

FIXED ASSETS

Tangible assets

75,794

78,181

CURRENT ASSETS

Debtors

155,043

Cash at bank and in hand

160,420

355,933

315,463

355,952

CREDITORS: amounts falling due within one year

(24,468)

NET CURRENT ASSETS

315,463

331,484

391,257

409,665

NET ASSETS

CAPITAL AND RESERVES

Called up share capital

145

Share premium account

275,882

Profit and loss account

115,230

133,638

Shareholders' Funds

391,257

409,665

For the year ended 25 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Page 1

WEST KENSINGTON COURT LIMITED

BALANCE SHEET

AT 25 DECEMBER 2025 (continued)

Directors' responsibilities

The members have not required the company to obtain an audit of its accounts for the year in accordance with section 476

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 in accordance with the special provisions of the small companies' regime of the Companies Act 2006

As permitted by s444(5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's Profit and Loss Account

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2026.

B L Morais

WEST KENSINGTON COURT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 DECEMBER 2025

ACCOUNTING POLICIES

General information

The company is incorporated and domiciled in the UK. The address of its registered office is c/o Rendall & Rittner Ltd, 13B St George Wharf, London SW8 2LE.

Statement of compliance

The financial statements of the company have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard 102, “The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland” (“FRS 102”) and the Companies Act 2006.

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared on the going concern basis.

The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed below.

The principal accounting policies, which have been applied consistently throughout the year, are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax

Current tax

The tax currently payable is based on the taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred taxation is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax at a future date, at rates expected to apply when they crystallise based on current tax rates and legislation. Timing differences arise from the inclusion of items of income and expenditure in the taxation computation in periods different from those in which they are included in the accounts.

Page 3

WEST KENSINGTON COURT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 DECEMBER 2025 (Continued)

ACCOUNTING POLICIES (Continued)

Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered. On the grounds of immateriality deferred tax assets and liabilities are not discounted.

Tangible fixed assets and depreciation

Tangible fixed assets are initially measured at cost, net of depreciation and any impairment losses. Depreciation is provided to write off the cost less the estimated residual value of tangible fixed assets by equal instalments over their estimated useful economic lives as follows:

Freehold land and buildings – 2% Straight line

PAAG

Page 4

WEST KENSINGTON COURT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 DECEMBER 2025 (continued)

TANGIBLE FIXED ASSETS

Freehold land and buildings

At 26 December 2024

Cost

119,326

Accumulated depreciation

(41,145)

Net book amount

78,181

Year ended 25 December 2025

Opening net book amount

78,181

Depreciation

(2,387)

Closing net book amount

75,794

At 25 December 2025

Cost

119,326

Accumulated depreciation

(43,532)

Net book amount

75,794

WEST KENSINGTON COURT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 DECEMBER 2025 (continued)

DEBTORS

2025

2024

Corporation tax recoverable

3,571

Other debtors

151,472

155,043

CREDITORS: amounts falling due within one year

2025

2024

Trade creditors

7,713

Corporation tax

Accruals and deferred income

7,527

Other creditors

9,204

24,468

CALLED UP SHARE CAPITAL

2025

2024

Authorised

1,000 Ordinary equity shares

1,000

Allotted and fully paid

145 Ordinary equity shares

145