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REGISTERED NUMBER: 04258388 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| WGP PLUS LIMITED |

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| WGP PLUS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr J A Hulme

| Mr J W Hulme

| Mr N F Hulme

| REGISTERED OFFICE: | Unit A

| Calamine Street

| Macclesfield

| Cheshire

| SK11 7HU

| REGISTERED NUMBER: | 04258388 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 375,765 |  | 405,107 |  |

375,765 |  | 405,107 |  |

CURRENT ASSETS

Stocks | 75,259 |  | 83,657 |  |

Debtors | 6 | 79,330 |  | 114,498 |  |

Cash at bank and in hand | 121,898 |  | 136,580 |  |

276,487 |  | 334,735 |  |

CREDITORS

Amounts falling due within one year | 7 | 285,026 |  | 324,047 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,539 | ) | 10,688 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 367,226 |  | 415,795 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (11,593 | ) | (27,594 | ) |

PROVISIONS FOR LIABILITIES | 10 | (93,941 | ) | (101,277 | ) |

NET ASSETS | 261,692 |  | 286,924 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 10,050 |  | 10,050 |  |

Share premium | 450 |  | 450 |  |

Retained earnings | 251,192 |  | 276,424 |  |

SHAREHOLDERS' FUNDS | 261,692 |  | 286,924 |  |

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

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

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

BALANCE SHEET - continued

31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr J A Hulme - Director

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| WGP Plus 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.

| Turnover

| Turnover represents net sales of goods, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 cost to residual value, 25% on cost, 15% reducing balance to residual value and 15% 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 11 (2024 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 52,500 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 52,500 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 671,874 |  |

| DEPRECIATION

| At 1 January 2025 | 266,767 |  |

| Charge for year | 29,342 |  |

| At 31 December 2025 | 296,109 |  |

| NET BOOK VALUE

| At 31 December 2025 | 375,765 |  |

| At 31 December 2024 | 405,107 |  |

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 65,511 |  | 103,863 |  |

| Other debtors | 13,819 |  | 10,635 |  |

79,330 |  | 114,498 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,162 |  | 10,361 |  |

| Hire purchase contracts | 9,839 |  | 25,834 |  |

| Trade creditors | 90,319 |  | 72,713 |  |

| Amounts owed to group undertakings | 109,183 |  | 121,668 |  |

| Taxation and social security | 55,093 |  | 81,160 |  |

| Other creditors | 14,430 |  | 12,311 |  |

285,026 |  | 324,047 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 6,162 |  |

| Hire purchase contracts | 11,593 |  | 21,432 |  |

11,593 |  | 27,594 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 21,432 |  | 47,266 |  |

| The hire purchase liabilities are secured against the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Capital allowances in excess of depreciation | 93,941 |  | 101,277 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 101,277 |  |

| Credit to Statement of Income and Retained Earnings during year | (7,336 | ) |

| Balance at 31 December 2025 | 93,941 |  |

| WGP PLUS LIMITED (REGISTERED NUMBER: 04258388) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 8,967 | Ordinary A shares | £1 | 8,967 |  | 9,558 |  |

| 1,083 | Ordinary B shares | £1 | 1,083 |  | 492 |  |

10,050 |  | 10,050 |  |

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by JW Hulme Limited, and this is the ultimate holding company.