WESTPOOL INVESTMENT TRUST LIMITED

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  Accounts not prepared on a going-concern basis

  The directors intend to cease trade of the Company. Therefore, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. On this basis, the directors have prepared the financial statements on a basis other than going concern.

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  Going-concern uncertainty disclosed

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  Negative shareholders' funds

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. WESTPOOL INVESTMENT TRUST LIMITED 1980-12-31 → present
2. WESTPOOL INVESTMENT TRUST LIMITED 1931-04-13 → 1980-12-31

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

BDO LLP

Audit opinion

Unqualified (clean)

Going concern

Not a going concern (break-up basis)

“The directors intend to cease trade of the Company. Therefore, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. On this basis, the directors have prepared the financial statements on a basis other than going concern.”

Significant events

• “On 14 May 2025, the shareholders of the ultimate parent company, LMS Capital plc, approved a change to the ultimate parent company's investment policy permitting a managed realisation of the assets held by the Group and a return of capital over time.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers