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REGISTERED NUMBER: 12022123 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

WARC Investments Limited

WARC Investments Limited (Registered number: 12022123)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

WARC Investments Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mrs W C Williams

| C D Williams

| A L Williams

| R S Williams

| REGISTERED OFFICE: | 1 Aston Court

| Bromsgrove Technology Park

| Bromsgrove

| Worcestershire

| B60 3AL

| REGISTERED NUMBER: | 12022123 (England and Wales)

| ACCOUNTANTS: | Kenneth Morris Limited

| 1 Aston Court

| Bromsgrove Technology Park

| Bromsgrove

| Worcestershire

| B60 3AL

WARC Investments Limited (Registered number: 12022123)

Abridged Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 330,000 |  | 330,000 |  |

CURRENT ASSETS

Debtors | 1,451 |  | 278 |  |

Cash at bank | 29,977 |  | 25,246 |  |

31,428 |  | 25,524 |  |

CREDITORS

Amounts falling due within one year | 366,537 |  | 366,593 |  |

NET CURRENT LIABILITIES | (335,109 | ) | (341,069 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (5,109 | ) | (11,069 | ) |

CAPITAL AND RESERVES

Called up share capital | 160 |  | 160 |  |

Revaluation reserve | 5 | (31,127 | ) | (31,127 | ) |

Retained earnings | 25,858 |  | 19,898 |  |

(5,109 | ) | (11,069 | ) |

WARC Investments Limited (Registered number: 12022123)

Abridged Balance Sheet - continued

31 May 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Mrs W C Williams - Director

WARC Investments Limited (Registered number: 12022123)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| WARC Investments 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 as modified by the revaluation of certain assets.

| The director has pledged her continuing support to the company and has agreed not to withdraw her directors loan account, currently £363,974, until the company has sufficient funds to do so without prejudicing any other creditor.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Investment property

| In accordance with Financial Reporting Standard 102 Section 1a, investment property is included at fair value and gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided, which is a departure from the Companies Act 2006, but is required to provide a true and fair view.

| Rental income

| Rental income arising from investment properties is accounted for on a straight-line basis over the lease term.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

WARC Investments Limited (Registered number: 12022123)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 330,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 330,000 |  |

| At 31 May 2024 | 330,000 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2023 | (31,127 | ) |

| Cost | 361,127 |  |

330,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 361,127 |  | 361,127 |  |

| Investment property was valued on an open market basis on 31 May 2023 by the directors .

5. | RESERVES

| Revaluation

| reserve

£ |

| At 1 June 2024

| and 31 May 2025 | (31,127 | ) |

6. | CONTINGENT LIABILITIES

| There were no material contingent liabilities at the year end.

7. | POST BALANCE SHEET EVENTS

| There were no material post balance sheet events.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

WARC Investments Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WARC Investments Limited for the year ended 31 May 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WARC Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WARC Investments Limited and state those matters that we have agreed to state to the Board of Directors of WARC Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WARC Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WARC Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WARC Investments Limited. You consider that WARC Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WARC Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

16 September 2025