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Registration number: 04246081

W.B. Anderson Investments Limited
Unaudited Financial Statements
30 September 2025

W.B. Anderson Investments Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
W.B. Anderson Investments Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W.B. Anderson Investments Limited for the year ended 30 September 2025 as set out on pages 2 to 8 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 at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of W.B. Anderson Investments Limited, as a body, in accordance with the terms of our engagement letter dated 6 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of W.B. Anderson Investments Limited and state those matters that we have agreed to state to the Board of Directors of W.B. Anderson Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W.B. Anderson Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that W.B. Anderson Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of W.B. Anderson Investments Limited. You consider that W.B. Anderson Investments 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 accounts of W.B. Anderson Investments 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 accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

20 March 2026

W.B. Anderson Investments Limited

(Registration number: 04246081)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,538 | 3,459
Investment property | 5 | 1,415,000 | 1,415,000
|  | 1,418,538 | 1,418,459
Current assets |  |  |
Debtors | 6 | 56,245 | 44,612
Cash at bank and in hand |  | 47,484 | 51,609
|  | 103,729 | 96,221
Creditors: Amounts falling due within one year | 7 | (70,708) | (46,153)
Net current assets |  | 33,021 | 50,068
Total assets less current liabilities |  | 1,451,559 | 1,468,527
Provisions for liabilities |  | (672) | -
Net assets |  | 1,450,887 | 1,468,527
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 387,500 | 387,500
Share premium reserve |  | 605,867 | 605,867
Non-distributable reserve |  | 272,053 | 272,053
Profit and loss account |  | 185,467 | 203,107
Total equity |  | 1,450,887 | 1,468,527

W.B. Anderson Investments Limited

(Registration number: 04246081)
Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:

.........................................

L F Anderson

Director

W.B. Anderson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Clint Mill
Cornmarket
PENRITH
CA11 7HW

The principal place of business is:
163 Che Keng Tuk Road
Sai Kung NT
Hong Kong SAR
China

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of property in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

W.B. Anderson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 15% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

W.B. Anderson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

W.B. Anderson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 October 2024 | 10,855 | 10,855
Additions | 1,078 | 1,078
Disposals | (4,509) | (4,509)
At 30 September 2025 | 7,424 | 7,424
Depreciation
At 1 October 2024 | 7,396 | 7,396
Charge for the year | 679 | 679
Eliminated on disposal | (4,189) | (4,189)
At 30 September 2025 | 3,886 | 3,886
Carrying amount
At 30 September 2025 | 3,538 | 3,538
At 30 September 2024 | 3,459 | 3,459

5 | Investment properties

| £
At 1 October 2024 | 1,415,000
At 30 September 2025 | 1,415,000

There has been no valuation of investment property by an independent valuer. The fair value of £1,415,000 was determined by the directors.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 28,201 | 17,934
Other debtors | 28,044 | 26,678
| 56,245 | 44,612

W.B. Anderson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 11,140 | 11,440
Trade creditors |  | 11,596 | 8,635
Taxation and social security |  | 1,127 | 1,922
Corporation tax liability |  | 792 | -
Other creditors |  | 46,053 | 24,156
|  | 70,708 | 46,153

8 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Other borrowings | 11,140 | 11,440