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REGISTERED NUMBER: 02951727 (England and Wales)

| W B PUBLISHING LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

W B PUBLISHING LIMITED (REGISTERED NUMBER: 02951727)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

W B PUBLISHING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | AK Whibley

| Mrs CL Whibley

| REGISTERED OFFICE: | Priory Cottage Eastbourne Road

| Ridgewood

| Uckfield

| East Sussex

| TN22 5ST

| REGISTERED NUMBER: | 02951727 (England and Wales)

| ACCOUNTANTS: | Jones Hunt & Keelings

| Chartered Certified Accountants and

| Chartered Tax Advisers

| Broad House

| 1 The Broadway

| Old Hatfield

| Hertfordshire

| AL9 5BG

W B PUBLISHING LIMITED (REGISTERED NUMBER: 02951727)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 943 |  | 1,413 |  |

CURRENT ASSETS

Debtors | 5 | 132,527 |  | 382,263 |  |

Cash at bank and in hand | 206,736 |  | 437,812 |  |

339,263 |  | 820,075 |  |

CREDITORS

Amounts falling due within one year | 6 | 87,030 |  | 128,296 |  |

NET CURRENT ASSETS | 252,233 |  | 691,779 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 253,176 |  | 693,192 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 200 |  | 200 |  |

Retained earnings | 252,976 |  | 692,992 |  |

SHAREHOLDERS' FUNDS | 253,176 |  | 693,192 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 21 April 2026 and were signed on its behalf by:

AK Whibley - Director

W B PUBLISHING LIMITED (REGISTERED NUMBER: 02951727)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| W B Publishing 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. | ACCOUNTING POLICIES

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Going concern

| The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are again prepared on the going concern basis.

| Significant judgements and estimates

| In preparing these financial statements, the directors have exercised judgement in the following principal area:

| - In estimating the quantum of doubtful debts when collection of the full amount is no longer probable. The directors' best estimate is based on the period the debt has been outstanding and the difficulties experienced and anticipated in pursuing collection.

| Turnover

| The company publishes a farming magazine. Revenue is derived from selling the magazine on subscription and selling advertising space in it. Turnover is recognised when the company obtains the right to consideration and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account.

| 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.

W B PUBLISHING LIMITED (REGISTERED NUMBER: 02951727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | 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.

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial assets, which include debtors, are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 239 |  | 15,729 |  | 15,968 |  |

| DEPRECIATION

| At 1 October 2024 | 238 |  | 14,317 |  | 14,555 |  |

| Charge for year | - |  | 470 |  | 470 |  |

| At 30 September 2025 | 238 |  | 14,787 |  | 15,025 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1 |  | 942 |  | 943 |  |

| At 30 September 2024 | 1 |  | 1,412 |  | 1,413 |  |

W B PUBLISHING LIMITED (REGISTERED NUMBER: 02951727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 132,527 |  | 232,263 |  |

| Amounts owed by group undertakings | - |  | 150,000 |  |

132,527 |  | 382,263 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 39,360 |  | 40,052 |  |

| Taxation and social security | 44,770 |  | 82,497 |  |

| Other creditors | 2,900 |  | 5,747 |  |

87,030 |  | 128,296 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

8. | RELATED PARTY DISCLOSURES

| During the year the Company:

| - was charged £197,000 (2024: £187,479) for sales, secretarial and management assistance by the immediate parent company; and

| - repaid £150,000 to (2024: borrowed £150,000 from) the immediate parent company.