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REGISTERED NUMBER: 06619903 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| WCR GROUP LIMITED |

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WCR GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | W J Record

| Dr C A Record

| A Record MBE

| REGISTERED OFFICE: | Quest House

| St Mellons Business Park

| Fortran Road, St Mellons

| CARDIFF

| CF3 0EY

| REGISTERED NUMBER: | 06619903 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Chartered Accountants

| Charlton House

| Dour Street

| DOVER

| Kent

| CT16 1BL

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,584 |  | 3,646 |  |

Investments | 5 | 12,446,683 |  | 12,446,683 |  |

12,454,267 |  | 12,450,329 |  |

CURRENT ASSETS

Debtors | 6 | 8,922,835 |  | 8,971,529 |  |

Cash at bank and in hand | 8,820 |  | 13,242 |  |

8,931,655 |  | 8,984,771 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,899,301 |  | 20,948,958 |  |

NET CURRENT LIABILITIES | (11,967,646 | ) | (11,964,187 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 486,621 |  | 486,142 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 695 |  | 695 |  |

Retained earnings | 485,926 |  | 485,447 |  |

SHAREHOLDERS' FUNDS | 486,621 |  | 486,142 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

W J Record - Director

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| WCR Group 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less provision for any permanent diminution in value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 adjusted for group relief, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 May 2024 | 20,673 |  |

| Additions | 6,235 |  |

| At 30 April 2025 | 26,908 |  |

| DEPRECIATION

| At 1 May 2024 | 17,027 |  |

| Charge for year | 2,297 |  |

| At 30 April 2025 | 19,324 |  |

| NET BOOK VALUE

| At 30 April 2025 | 7,584 |  |

| At 30 April 2024 | 3,646 |  |

5. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Shares in group undertakings | 3,339,139 |  | 3,339,139 |  |

| Loans to group undertakings | 9,107,544 |  | 9,107,544 |  |

12,446,683 |  | 12,446,683 |  |

| Additional information is as follows:

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 3,339,139 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,339,139 |  |

| At 30 April 2024 | 3,339,139 |  |

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | FIXED ASSET INVESTMENTS - continued

| Loans to

| group

| undertakings

£ |

| At 1 May 2024

| and 30 April 2025 | 9,107,544 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,731 |  | 9,689 |  |

| Amounts owed by group undertakings | 8,853,709 |  | 8,896,644 |  |

| Other debtors | 58,710 |  | 59,582 |  |

| Prepayments | 6,685 |  | 5,614 |  |

8,922,835 |  | 8,971,529 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 4,379 |  | 542 |  |

| Amounts owed to group undertakings | 20,494,919 |  | 20,497,052 |  |

| Social security and other taxes | 8,878 |  | 10,046 |  |

| Other creditors | 31,089 |  | 18,451 |  |

| Shareholders' loans | 231,368 |  | 257,768 |  |

| Directors' current accounts | 128,668 |  | 165,099 |  |

20,899,301 |  | 20,948,958 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  |  | Class: |  | Nomin al |  |  | 30.4.25 |  |  | 30.4.24 |  |

|  | value: |  |  | £ |  |  | £ |  |

| 409,814 |  |  | Ordinary A |  | 0.1p |  |  | 410 |  |  | 410 |  |

| 104,190 |  |  | Ordinary B |  | 0.1p |  |  | 104 |  |  | 104 |  |

| 104,190 |  |  | Ordinary C |  | 0.1p |  |  | 104 |  |  | 104 |  |

| 55,568 |  |  | Ordinary D |  | 0.1p |  |  | 56 |  |  | 56 |  |

| 20,838 |  |  | Ordinary E |  | 0.1p |  |  | 21 |  |  | 21 |  |

|  | 695 |  |  | 695 |  |

9. | CONTINGENT LIABILITIES

| The company is part of a VAT group registration and at the year end there was a contingent liability of £51,209 (2024-£62,042) in this respect.

| WCR GROUP LIMITED (REGISTERED NUMBER: 06619903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | RELATED PARTY DISCLOSURES

| During the year the company repaid £99,716 (2024-£73,528) to the directors, and in the same period was loaned £62,035 by the directors (2024-£68,815). At the year end the company owed the directors £127,418 (2024-£165,099).

| During the year the company repaid £25,150 (2024 - £25,050) to its shareholders. At the year end the company owed its shareholders £232,618 (2024-257,768).

11. | ULTIMATE CONTROLLING PARTY

| W J Record is the ultimate controlling party by virtue of his shareholding in the company.

12. | GOING CONCERN

| The financial statements have been prepared on a going concern basis. This basis is considered to be appropriate as the company continues to receive the support from its other group companies.