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REGISTERED NUMBER: 07718305 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

WILLJAMMER CONSULTING LIMITED

WILLJAMMER CONSULTING LIMITED (REGISTERED NUMBER: 07718305) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WILLJAMMER CONSULTING LIMITED |

COMPANY INFORMATION

for the year ended 31 July 2025

| DIRECTORS: | J W Sharman

| F P Sharman

| REGISTERED OFFICE: | Harborough Hill House Harringworth Road

| Gretton

| Corby

| NN17 3DD

| REGISTERED NUMBER: | 07718305 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

WILLJAMMER CONSULTING LIMITED (REGISTERED NUMBER: 07718305) |

BALANCE SHEET

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 204 |  |

Investment property | 5 | 967,450 |  | 2,010,487 |  |

967,450 |  | 2,010,691 |  |

CURRENT ASSETS

Debtors | 6 | 169,287 |  | 3,413 |  |

Cash at bank | 172,683 |  | 31,507 |  |

341,970 |  | 34,920 |  |

CREDITORS

Amounts falling due within one year | 7 | (176,433 | ) | (1,214,997 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 165,537 |  | (1,180,077 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,132,987 |  | 830,614 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 1,132,985 |  | 830,612 |  |

1,132,987 |  | 830,614 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

F P Sharman - Director

WILLJAMMER CONSULTING LIMITED (REGISTERED NUMBER: 07718305) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Willjammer Consulting Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Harborough Hill House, Harringworth Road, Gretton, Corby, NN17 3DD and the registered number is 07718305.

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.

| The presentational currency of the financial statements is Pound Sterling (£) and figures are rounded to the nearest £1.

| Turnover

| Turnover represents rents receivable from investment properties, and is recognised as it falls due, in accordance with the lease to which it relates. Any lease incentives are spread evenly across the period of the lease.

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Plant & Machinery - 33% straight line

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Historical cost includes expenditure that is directly attributable to bringing the asset.

| Investments

| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any

| accumulated impairment losses.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WILLJAMMER CONSULTING LIMITED (REGISTERED NUMBER: 07718305) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using 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.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 6,581 |  |

| DEPRECIATION

| At 1 August 2024 | 6,377 |  |

| Charge for year | 204 |  |

| At 31 July 2025 | 6,581 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 204 |  |

WILLJAMMER CONSULTING LIMITED (REGISTERED NUMBER: 07718305) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 2,010,487 |  |

| Disposals | (1,043,037 | ) |

| At 31 July 2025 | 967,450 |  |

| NET BOOK VALUE

| At 31 July 2025 | 967,450 |  |

| At 31 July 2024 | 2,010,487 |  |

| The directors do not consider the market value of the property at 31 July 2025 to be materially different from the carrying value in the accounts.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 169,200 |  | - |  |

| Other debtors | 87 |  | 3,413 |  |

169,287 |  | 3,413 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 660 |  | 8,000 |  |

| Taxation and social security | 76,528 |  | 33,666 |  |

| Other creditors | 99,245 |  | 1,173,331 |  |

176,433 |  | 1,214,997 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, the company has purchases of £15,000 (2024: £15,000) from a company with common directorships.