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REGISTERED NUMBER: 10843588 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

WM News and Food Ltd

WM News and Food Ltd (Registered number: 10843588)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

WM News and Food Ltd

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr Adil Najim

| Mr Marwan Najim

| REGISTERED OFFICE: | 143 Eastfield Road

| Peterborough

| Cambridgeshire

| PE1 4AU

| REGISTERED NUMBER: | 10843588 (England and Wales)

| ACCOUNTANTS: | Accountancy Solutions

| 143 Eastfield Road

| Peterborough

| Cambridgeshire

| PE1 4AU

WM News and Food Ltd (Registered number: 10843588)

Statement of Financial Position

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 64,269 |  | 65,631 |  |

CURRENT ASSETS

Inventories | 5 | 14,140 |  | 14,615 |  |

Debtors | 6 | 6,168 |  | 3,937 |  |

Cash at bank and in hand | 2,378 |  | 3,741 |  |

22,686 |  | 22,293 |  |

CREDITORS

Amounts falling due within one year | 7 | 78,515 |  | 60,303 |  |

NET CURRENT LIABILITIES | (55,829 | ) | (38,010 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,440 |  | 27,621 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 24,274 |  | 28,259 |  |

NET LIABILITIES | (15,834 | ) | (638 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 30 |  | 30 |  |

Retained earnings | 10 | (15,864 | ) | (668 | ) |

SHAREHOLDERS' FUNDS | (15,834 | ) | (638 | ) |

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

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

WM News and Food Ltd (Registered number: 10843588)

Statement of Financial Position - continued

30 June 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 15 January 2026 and were signed on its behalf by:

Mr Adil Najim - Director

WM News and Food Ltd (Registered number: 10843588)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| WM News and Food Ltd 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.

| Turnover

| Revenue 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 40% on reducing balance

| Stocks

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

WM News and Food Ltd (Registered number: 10843588)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 60,000 |  | 6,230 |  | 6,295 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 3,244 |  | 4,347 |  |

| Charge for year | - |  | 597 |  | 389 |  |

| At 30 June 2025 | - |  | 3,841 |  | 4,736 |  |

| NET BOOK VALUE

| At 30 June 2025 | 60,000 |  | 2,389 |  | 1,559 |  |

| At 30 June 2024 | 60,000 |  | 2,986 |  | 1,948 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 655 |  | 1,120 |  | 74,300 |  |

| DEPRECIATION

| At 1 July 2024 | 492 |  | 586 |  | 8,669 |  |

| Charge for year | 163 |  | 213 |  | 1,362 |  |

| At 30 June 2025 | 655 |  | 799 |  | 10,031 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 321 |  | 64,269 |  |

| At 30 June 2024 | 163 |  | 534 |  | 65,631 |  |

5. | INVENTORIES

| 30.6.25 |  | 30.6.24

£ | £ |

| Stocks | 14,140 |  | 14,615 |  |

WM News and Food Ltd (Registered number: 10843588)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | - |  | 213 |  |

| Social Security and other tax | 209 |  | 215 |  |

| Value Added Tax | 2,084 |  | - |  |

| Prepayments | 3,875 |  | 3,509 |  |

6,168 |  | 3,937 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade Creditors | 8,036 |  | 5,732 |  |

| Wages Payable | 85 |  | - |  |

| Pension | 400 |  | 150 |  |

| Value Added Tax | - |  | 743 |  |

| Other Creditors | 19 |  | - |  |

| Directors' current account | 69,975 |  | 53,678 |  |

78,515 |  | 60,303 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank Loan Account | 24,274 |  | 28,259 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 30 | Ordinary | 1 | 30 |  | 30 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | (668 | ) |

| Deficit for the year | (15,196 | ) |

| At 30 June 2025 | (15,864 | ) |

WM News and Food Ltd

Report of the Accountants to the Directors of

WM News and Food 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 Statement of Financial Position. 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 Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on page nil 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.

Accountancy Solutions

143 Eastfield Road

Peterborough

Cambridgeshire

PE1 4AU

Date: .............................................