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REGISTERED NUMBER: 09992408 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

WAYNE POULTER ENTERPRISES LIMITED

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

WAYNE POULTER ENTERPRISES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTORS: | W Poulter

| Mrs S J Poulter

| REGISTERED OFFICE: | Number 5 The Business Quarter

| Eco Park Road

| Ludlow

| Shropshire

| SY8 1FD

| REGISTERED NUMBER: | 09992408 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Number 5

| The Business Quarter

| Eco Park Road

| Ludlow

| Shropshire

| SY8 1FD

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

BALANCE SHEET

28 FEBRUARY 2025

| 28.2.25 | 29.2.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,230 |  | 1,549 |  |

Investment property | 6 | 528,667 |  | 528,667 |  |

529,897 |  | 530,216 |  |

CURRENT ASSETS

Debtors | 7 | 4,724 |  | 1,405 |  |

Cash at bank | 6,541 |  | 1,043 |  |

11,265 |  | 2,448 |  |

CREDITORS

Amounts falling due within one year | 8 | 353,962 |  | 309,256 |  |

NET CURRENT LIABILITIES | (342,697 | ) | (306,808 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 187,200 |  | 223,408 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 226,602 |  | 255,055 |  |

NET LIABILITIES | (39,402 | ) | (31,647 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8,945 |  | 8,945 |  |

Retained earnings | (48,447 | ) | (40,692 | ) |

(39,402 | ) | (31,647 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

BALANCE SHEET - continued

28 FEBRUARY 2025

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

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 30 September 2025 and were signed on its behalf by:

W Poulter - Director

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Wayne Poulter Enterprises 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The financial statements are presented in Sterling (£) rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| Basic financial liabilities including trade and other creditors are initially recognised at transaction price and

| subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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.

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will give financial support to the company for at least twelve months from the date of signing these accounts. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 March 2024 | 3,239 |  | 258 |  | 839 |  | 4,336 |  |

| Additions | - |  | - |  | 594 |  | 594 |  |

| Disposals | (239 | ) | - |  | (599 | ) | (838 | ) |

| At 28 February 2025 | 3,000 |  | 258 |  | 834 |  | 4,092 |  |

| DEPRECIATION

| At 1 March 2024 | 2,155 |  | 224 |  | 408 |  | 2,787 |  |

| Charge for year | 238 |  | 9 |  | 243 |  | 490 |  |

| Eliminated on disposal | (105 | ) | - |  | (310 | ) | (415 | ) |

| At 28 February 2025 | 2,288 |  | 233 |  | 341 |  | 2,862 |  |

| NET BOOK VALUE

| At 28 February 2025 | 712 |  | 25 |  | 493 |  | 1,230 |  |

| At 29 February 2024 | 1,084 |  | 34 |  | 431 |  | 1,549 |  |

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2024

| and 28 February 2025 | 528,667 |  |

| NET BOOK VALUE

| At 28 February 2025 | 528,667 |  |

| At 29 February 2024 | 528,667 |  |

| Fair value at 28 February 2025 is represented by:

£ |

| Valuation in 2021 | 11,043 |  |

| Cost | 517,624 |  |

528,667 |  |

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

| 28.2.25 |  | 29.2.24

£ | £ |

| Cost | 517,624 |  | 517,624 |  |

| The investment property was valued on an open market basis on 28 February 2025 by the directors .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Prepayments | 4,724 |  | 1,405 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans and overdrafts | 28,628 |  | 27,299 |  |

| Trade creditors | - |  | 103 |  |

| Directors' current accounts | 321,509 |  | 278,135 |  |

| Deferred income | 1,112 |  | 1,005 |  |

| Accrued expenses | 2,713 |  | 2,714 |  |

353,962 |  | 309,256 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans - 1-2 years | 29,988 |  | 28,600 |  |

| Bank loans - 2-5 years | 99,040 |  | 94,450 |  |

| Bank loans more 5 yr by instal | 97,574 |  | 132,005 |  |

226,602 |  | 255,055 |  |

WAYNE POULTER ENTERPRISES LIMITED (REGISTERED NUMBER: 09992408)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 28.2.25 |  | 29.2.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 97,574 |  | 132,005 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans | 255,230 |  | 282,354 |  |

| The debt is secured against the properties to which it relates to.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

WAYNE POULTER ENTERPRISES 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 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 Wayne Poulter Enterprises Limited for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Wayne Poulter Enterprises 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 Wayne Poulter Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Wayne Poulter Enterprises 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 Wayne Poulter Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wayne Poulter Enterprises 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 loss of Wayne Poulter Enterprises Limited. You consider that Wayne Poulter Enterprises 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 Wayne Poulter Enterprises 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.

D.R.E. & Co. Limited

Chartered Accountants

Number 5

The Business Quarter

Eco Park Road

Ludlow

Shropshire

SY8 1FD

1 October 2025