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REGISTERED NUMBER: 12816108 (England and Wales)

| WES7N LTD |

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| WES7N LTD (Registered number: 12816108) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WES7N LTD |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | M Weston

| Mrs A J Weston

| REGISTERED OFFICE: | 7 Lynwood Court

| Priestlands Place

| Lymington

| Hampshire

| SO41 9GA

| REGISTERED NUMBER: | 12816108 (England and Wales)

| WES7N LTD (Registered number: 12816108) |

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Investment property | 4 | 165,000 |  | 165,000 |  |

Current assets

Debtors | 5 | - |  | 4,965 |  |

Cash at bank | 33 |  | 15 |  |

33 |  | 4,980 |  |

Creditors

Amounts falling due within one year | 6 | (69,852 | ) | (41,970 | ) |

Net current liabilities | (69,819 | ) | (36,990 | ) |

Total assets less current liabilities | 95,181 |  | 128,010 |  |

Creditors

Amounts falling due after more than one year | 7 | (107,150 | ) | (107,150 | ) |

Accruals and deferred income | (1,252 | ) | (1,140 | ) |

Net (liabilities)/assets | (13,221 | ) | 19,720 |  |

Capital and reserves

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 18,139 |  | 18,139 |  |

Retained earnings | (31,560 | ) | 1,381 |  |

(13,221 | ) | 19,720 |  |

| WES7N LTD (Registered number: 12816108) |

Balance Sheet - continued

31 August 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 6 May 2026 and were signed on its behalf by:

M Weston - Director

| WES7N LTD (Registered number: 12816108) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATEMENT OF COMPLIANCE

| 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.

2. | ACCOUNTING POLICIES

| 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.

| The company's functional and presentational currency is pound sterling.

| 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.

| GOING CONCERN

| The financial statements have been prepared on a going concern basis.

| TURNOVER

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

| REVENUE RECOGNITION

| 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.

| INVESTMENT PROPERTY

| Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised within other comprehensive income.

| Fair value gains and losses, together with the deferred tax where applicable, are transferred to a separate revaluation reserve as shown in the statement of changes in equity

| TAXATION

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

| WES7N LTD (Registered number: 12816108) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 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 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.

| 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.

| TRADE CREDITORS

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

| TRADE DEBTORS

| Trade debtors are amounts due from customers for merchandise sold 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.

| 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.

| WES7N LTD (Registered number: 12816108) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 September 2024

| and 31 August 2025 | 165,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 165,000 |  |

| At 31 August 2024 | 165,000 |  |

| Revaluation

| The fair value of the company's investment property was revalued on 31 August by the directors. There has been no valuation of investment property by an independent valuer. The basis of the valuation was open market value. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £146,861 (2024 - £146,861).

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

2025 | 2024 |

£ | £ |

| Directors' current accounts | - |  | 4,965 |  |

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

2025 | 2024 |

£ | £ |

| Corporation tax | - |  | 409 |  |

| Other loan | 69,186 |  | 41,561 |  |

| Directors' current accounts | 666 |  | - |  |

69,852 |  | 41,970 |  |

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

2025 | 2024 |

£ | £ |

| Other loans (see note 8) | 107,150 |  | 107,150 |  |

| WES7N LTD (Registered number: 12816108) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 107,150 |  | 107,150 |  |

| Mortgage borrowings are denominated in pound sterling. The carrying amount at year end is £107,150.

| Security for borrowings is provided by way of legal charges registered over the company's investment properties.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| M Weston

| Balance outstanding at start of year | 4,965 |  | 1,426 |  |

| Amounts advanced | - |  | 4,965 |  |

| Amounts repaid | (4,965 | ) | (1,426 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,965 |  |

10. | RELATED PARTY DISCLOSURES

| The company continued to receive an interest-free loan from Independence Assured Limited, a company of which one of the directors and a shareholder, is also a director. The loan is unsecured and does not have fixed repayment terms. The loan is included within current liabilities.