Westmount Partners Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10393678

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,505		1,197

			2,505		1,197
CURRENT ASSETS
Debtors	6	58,637		24,032
Cash at bank		8,048		5,503

		66,685		29,535
Creditors: Amounts Falling Due Within One Year	7	(72,127 )		(36,992 )

NET CURRENT ASSETS (LIABILITIES)			(5,442 )		(7,457 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,937 )		(6,260 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(5,396 )

NET LIABILITIES			(2,937 )		(11,656 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(3,037 )		(11,756 )

SHAREHOLDERS' FUNDS			(2,937)		(11,656)

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Westmount Partners Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Ms R Bishop

Director

02/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Westmount Partners 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

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

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.

2.4. Tangible Fixed Assets and Depreciation

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

Equipment, Fixtures & Fittings

25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Westmount Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	20,250

As at 31 March 2026	20,250

Amortisation
As at 1 April 2025	20,250

As at 31 March 2026	20,250

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	4,689
Additions	2,142

As at 31 March 2026	6,831

Depreciation
As at 1 April 2025	3,492
Provided during the period	834

As at 31 March 2026	4,326

Net Book Value
As at 31 March 2026	2,505

As at 1 April 2025	1,197

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Westmount Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	32,900	2,770
Other debtors	25,737	21,262

	58,637	24,032

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,439	-
Other creditors	5,277	1,467
Taxation and social security	65,411	35,525

	72,127	36,992

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loan	-	5,396

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