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REGISTERED NUMBER: 12484333 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WME PROPERTIES LIMITED

WME PROPERTIES LIMITED (REGISTERED NUMBER: 12484333)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

WME PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | K Hill

| W A Hill

| REGISTERED OFFICE: | 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

| REGISTERED NUMBER: | 12484333 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

WME PROPERTIES LIMITED (REGISTERED NUMBER: 12484333)

BALANCE SHEET

28 FEBRUARY 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 330,000 |  | 207,000 |  |

CURRENT ASSETS

Debtors | 5 | 2,306 |  | - |  |

Cash at bank and in hand | 379 |  | 856 |  |

2,685 |  | 856 |  |

CREDITORS

Amounts falling due within one year | 6 | 347,994 |  | 142,625 |  |

NET CURRENT LIABILITIES | (345,309 | ) | (141,769 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (15,309 | ) | 65,231 |  |

PROVISIONS FOR LIABILITIES | - |  | 12,964 |  |

NET (LIABILITIES)/ASSETS | (15,309 | ) | 52,267 |  |

CAPITAL AND RESERVES

Called up share capital | 140 |  | 140 |  |

Fair value reserve | 7 | (9,833 | ) | 55,269 |  |

Retained earnings | (5,616 | ) | (3,142 | ) |

(15,309 | ) | 52,267 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2026 and were signed on its behalf by:

K Hill - Director

W A Hill - Director

WME PROPERTIES LIMITED (REGISTERED NUMBER: 12484333)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| WME Properties 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

| 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 as modified by the revaluation of certain assets.

| The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

| Turnover

| Turnover represents invoiced rents.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - NIL ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2025 | 207,000 |  |

| Additions | 203,373 |  |

| Revaluations | (80,373 | ) |

| At 28 February 2026 | 330,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | 330,000 |  |

| At 28 February 2025 | 207,000 |  |

WME PROPERTIES LIMITED (REGISTERED NUMBER: 12484333)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | INVESTMENT PROPERTY - continued

| Fair value at 28 February 2026 is represented by:

£ |

| Valuation in 2021 | 4,234 |  |

| Valuation in 2022 | 12,000 |  |

| Valuation in 2023 | 21,000 |  |

| Valuation in 2024 | (11,000 | ) |

| Valuation in 2025 | 42,000 |  |

| Valuation in 2026 | (80,373 | ) |

| Cost | 342,139 |  |

330,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 28.2.26 |  | 28.2.25

£ | £ |

| Cost | 342,139 |  | 138,766 |  |

| Investment property was valued on an open market basis on 28 February 2025 by the directors. .

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Other debtors | 2,306 |  | - |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Other creditors | 347,994 |  | 142,625 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 March 2025 | 55,269 |  |

| Movement in year | (65,102 | ) |

| At 28 February 2026 | (9,833 | ) |

8. | RELATED PARTY DISCLOSURES

| At the year end the share holders have loaned funds, net of repayments, to the company of £347,658 (2025: £142,289). The loan is interest free and payable on demand; no terms are attached.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

WME PROPERTIES LIMITED

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WME Properties Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of WME Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WME Properties Limited and state those matters that we have agreed to state to the Board of Directors of WME Properties Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WME Properties Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WME Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of WME Properties Limited. You consider that WME Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WME Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

20 April 2026