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REGISTERED NUMBER: 11773273 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

| WS Investments Limited |

| WS Investments Limited (Registered number: 11773273) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| WS Investments Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | Ms S Wang

| Mrs Y Zhan

| REGISTERED OFFICE: | Unit 12 Wing Yip Business Centre

| Thimble Mill Lane

| Birmingham

| United Kingdom

| B7 5HD

| REGISTERED NUMBER: | 11773273 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| WS Investments Limited (Registered number: 11773273) |

Balance Sheet

31 January 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,750 |  | 2,187 |  |

Investment property | 5 | 1,211,046 |  | 1,211,046 |  |

1,212,796 |  | 1,213,233 |  |

CURRENT ASSETS

Debtors | 6 | 2 |  | 2 |  |

Cash at bank | 26,237 |  | 18,834 |  |

26,239 |  | 18,836 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,249,402 | ) | (1,243,338 | ) |

NET CURRENT LIABILITIES | (1,223,163 | ) | (1,224,502 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (10,367 | ) | (11,269 | ) |

PROVISIONS FOR LIABILITIES | (438 | ) | - |  |

NET LIABILITIES | (10,805 | ) | (11,269 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | (10,807 | ) | (11,271 | ) |

SHAREHOLDERS' FUNDS | (10,805 | ) | (11,269 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

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

| WS Investments Limited (Registered number: 11773273) |

Balance Sheet - continued

31 January 2026

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 28 April 2026 and were signed on its behalf by:

Mrs Y Zhan - Director

Ms S Wang - Director

| WS Investments Limited (Registered number: 11773273) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| WS Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 20% on reducing balance

| 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 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.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis, which the directors believe is appropriate as the company is able to depend on funds provided by a related party, J Z Machinery UK Limited, in the form of a loan and loans provided by the company's directors.

| At 31 January 2026, the amount owned to J Z Machinery UK Limited was £757,023 and the amount owed to the directors was £464,593. Those amounts are repayable on demand but the director of J Z Machinery UK Limited and the directors of this company have given an undertaking that for at least 12 months from the approval of these financial statements these funds will be made available for the company to continue to trade and meet its liabilities as they fall due.

| WS Investments Limited (Registered number: 11773273) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 4,271 |  |

| DEPRECIATION

| At 1 February 2025 | 2,084 |  |

| Charge for year | 437 |  |

| At 31 January 2026 | 2,521 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,750 |  |

| At 31 January 2025 | 2,187 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025

| and 31 January 2026 | 1,211,046 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,211,046 |  |

| At 31 January 2025 | 1,211,046 |  |

| Investment property was valued on an open market basis by the directors and this valuation has been used for these financial statements.

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

2026 | 2025 |

£ | £ |

| Other debtors | 2 |  | 2 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 345 |  | 465 |  |

| Other creditors | 1,249,057 |  | 1,242,873 |  |

1,249,402 |  | 1,243,338 |  |

| WS Investments Limited (Registered number: 11773273) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | OTHER FINANCIAL COMMITMENTS

| As at 31 January 2026, there were outstanding pension contributions of nil (2025 - £189).

10. | RELATED PARTY DISCLOSURES

| J Z Machinery UK Limited

| A company of which Mrs Y Zhan is a director and shareholder

| The amount owed to J Z Machinery UK Limited of £757,023 (2025 - £757,023) is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the director of J Z Machinery UK Limited Limited has given her assurance that the amount payable will not be demanded until such time as this company can afford to do so without detriment to its operating and working capital needs.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

WS Investments 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 WS Investments Limited for the year ended 31 January 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WS Investments 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 WS Investments Limited and state those matters that we have agreed to state to the Board of Directors of WS Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WS Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WS Investments 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 profit of WS Investments Limited. You consider that WS 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 financial statements of WS 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 financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

28 April 2026