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REGISTERED NUMBER: SC369672 (Scotland)

| Unaudited Financial Statements |

| For The Year Ended 31st March 2025 |

| for |

| WB Properties (Scotland) Ltd |

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Contents of the Financial Statements

For The Year Ended 31st March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

| WB Properties (Scotland) Ltd |

Company Information

For The Year Ended 31st March 2025

| DIRECTORS: | W T Brown

| Mrs E M Brown

| H Brown

| SECRETARY: |

| REGISTERED OFFICE: | c/o J S Mackie & Co

| 8 Douglas Street

| Hamilton

| Lanarkshire

| ML3 0BP

| REGISTERED NUMBER: | SC369672 (Scotland)

| ACCOUNTANTS: | J S Mackie & Co Ltd

| 8 Douglas Street

| Hamilton

| Lanarkshire

| ML3 0BP

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Balance Sheet

31st March 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 91,765 |  | 168,269 |  |

CURRENT ASSETS

Stocks | 3,043,198 |  | 4,606,835 |  |

Debtors | 5 | 297,832 |  | 425,610 |  |

Cash at bank and in hand | 1,888,952 |  | 563,511 |  |

5,229,982 |  | 5,595,956 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,799,476 | ) | (2,605,345 | ) |

NET CURRENT ASSETS | 3,430,506 |  | 2,990,611 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,522,271 |  | 3,158,880 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (20,597 | ) |

NET ASSETS | 3,522,271 |  | 3,138,283 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 3,522,269 |  | 3,138,281 |  |

SHAREHOLDERS' FUNDS | 3,522,271 |  | 3,138,283 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Balance Sheet - continued

31st March 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 1st December 2025 and were signed on its behalf by:

W T Brown - Director

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Notes to the Financial Statements

For The Year Ended 31st March 2025

1. | STATUTORY INFORMATION

| WB Properties (Scotland) Ltd is a private company, limited by shares , registered in Scotland. 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.

| 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 etc | - | 25% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| 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 6 (2024 - 6 ) .

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1st April 2024 | 555,010 |  |

| Additions | 6,750 |  |

| Disposals | (18,333 | ) |

| At 31st March 2025 | 543,427 |  |

| DEPRECIATION

| At 1st April 2024 | 386,741 |  |

| Charge for year | 68,588 |  |

| Eliminated on disposal | (3,667 | ) |

| At 31st March 2025 | 451,662 |  |

| NET BOOK VALUE

| At 31st March 2025 | 91,765 |  |

| At 31st March 2024 | 168,269 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 28,659 |  | 38,880 |  |

| Amounts owed by group undertakings | 106,022 |  | 202,337 |  |

| Other debtors | 163,151 |  | 184,393 |  |

297,832 |  | 425,610 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 13,084 |  | 23,265 |  |

| Hire purchase contracts | 22,349 |  | 24,000 |  |

| Trade creditors | 61,971 |  | 66,318 |  |

| Amounts owed to group undertakings | 318,304 |  | 388,304 |  |

| Taxation and social security | 163,408 |  | 143,827 |  |

| Other creditors | 1,220,360 |  | 1,959,631 |  |

1,799,476 |  | 2,605,345 |  |

| WB Properties (Scotland) Ltd (Registered number: SC369672) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2025

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

2025 | 2024 |

| £ | £

| Hire purchase contracts | - |  | 20,597 |  |

| WB Properties (Scotland) Ltd |

Report of the Accountants to the Directors of

WB Properties (Scotland) Ltd

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

1st December 2025