Westmount Partners (Canterbury) Limited

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

Registered number: 10640445

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible assets	4		20,000		20,000
Tangible assets	5		124,784		129,757

			144,784		149,757
CURRENT ASSETS
Stocks	6	134,890		119,789
Debtors	7	48,359		50,052
Cash at bank and in hand		930		1,127

		184,179		170,968
Creditors: Amounts Falling Due Within One Year	8	(771,680 )		(716,464 )

NET CURRENT ASSETS (LIABILITIES)			(587,501 )		(545,496 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(442,717 )		(395,739 )

Creditors: Amounts Falling Due After More Than One Year	9		-		(22,156 )

NET LIABILITIES			(442,717 )		(417,895 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(442,817 )		(417,995 )

SHAREHOLDERS' FUNDS			(442,717)		(417,895)

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Westmount Partners (Canterbury) Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 E Sanders

Director

02/10/2026

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

1. General Information

Westmount Partners (Canterbury) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10640445 . The registered office is 14 Westmount Road, Eltham, London, SE9 1JD.

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. 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 - Other Intangible

Intangible assets are initially mcasured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise Fees are not being amortised.

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.

Lease & legal fees	not provided
Leasehold improvements	not provided
Equipment, Fixtures & Fittings	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

2.7. 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.

2.8. 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.

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Westmount Partners (Canterbury) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

4. Intangible assets

	Other Intangible Assets
	£
Cost
As at 1 May 2025	20,000

As at 30 April 2026	20,000

Net Book Value
As at 30 April 2026	20,000

As at 1 May 2025	20,000

5. Tangible assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 May 2025	114,831	136,539	251,370

As at 30 April 2026	114,831	136,539	251,370

Depreciation
As at 1 May 2025	-	121,613	121,613
Provided during the period	-	4,973	4,973

As at 30 April 2026	-	126,586	126,586

Net Book Value
As at 30 April 2026	114,831	9,953	124,784

As at 1 May 2025	114,831	14,926	129,757

6. Stocks

	2026	2025
	£	£
Stock	134,890	119,789

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Westmount Partners (Canterbury) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	40
Other debtors	14,309	15,962

	14,309	16,002
Due after more than one year
Rent deposits	34,050	34,050

	48,359	50,052

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	163,878	161,241
Bank loans and overdrafts	35,555	40,656
Other loans	36,850	-
Amounts owed to participating interests	53,928	2,770
Other creditors	430,198	457,524
Taxation and social security	51,271	54,273

	771,680	716,464

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

	2026	2025
	£	£
Bank loans	-	22,156

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