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REGISTERED NUMBER: 10938690 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

WPR London RTM Company

Limited

WPR London RTM Company

Limited (Registered number: 10938690)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WPR London RTM Company

Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr M Shojaie

| Mr N Sharma

| Mr S F Zarrindej

| REGISTERED OFFICE: | 38 Parkside

| London

| NW7 2LP

| REGISTERED NUMBER: | 10938690 (England and Wales)

| ACCOUNTANTS: | M Georghiades & Associates

| Chartered Certified Accountants

| 130a Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1AF

WPR London RTM Company

Limited (Registered number: 10938690)

Balance Sheet

31 August 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 8,549 |  | 8,388 |  |

CREDITORS

Amounts falling due within one year | 4 | 5,501 |  | 4,671 |  |

NET CURRENT ASSETS | 3,048 |  | 3,717 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,048 |  | 3,717 |  |

RESERVES

Income and expenditure account | 5 | 3,048 |  | 3,717 |  |

3,048 |  | 3,717 |  |

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 surplus or deficit 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 16 April 2026 and were signed on its behalf by:

Mr S F Zarrindej - Director | Mr M Shojaie - Director

Mr N Sharma - Director

WPR London RTM Company

Limited (Registered number: 10938690)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| WPR London RTM Company Limited is a private company, limited by guarantee , 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.

| The accounts are prepared in accordance with the provisions of the lease and on the accrual basis.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the directors of the company.

| 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.

| Service charge monies are held on trust in accordance with Section 42, Landlord and Tenant Act 1987. Interest earned on service charge monies held on deposit is taxable at the basic rate of income tax. The rate of tax applied to any interest received during the year ended 31st August 2025 £nil (2024: £nil) was 19%. (2024: 19%).

| 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.

| Tax provided on bank interest received

| Service charge monies are held on trust in accordance with Section 42, Landlord and Tenant Act 1987. Interest earned on service charge monies held on deposit is taxable at the basic rate of income tax. The rate of tax applied to any interest received during the year ended 31st August 2025 £nil (2024: £nil) was 19%. (2024:19%).

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

WPR London RTM Company

Limited (Registered number: 10938690)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs determined using the effective interest method, less any impairments losses for bad and doubtful debts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 5 ) .

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 4,086 |  | 4,086 |  |

| Other creditors | 90 |  | - |  |

| Accrued expenses | 1,325 |  | 585 |  |

5,501 |  | 4,671 |  |

5. | RESERVES

| Income

| and

| expenditure

| account

£ |

| At 1 September 2024 | 3,717 |  |

| Deficit for the year | (669 | ) |

| At 31 August 2025 | 3,048 |  |

| The general reserve has been established to meet the costs of repairs and maintenance work. The present level of reserve fund account was made up from a share contributed by each flatholder. Any shortfall in this fund resulting from expenditure incurred will be charged to the "Income and Expenditure" account in the year.

6. | EVENTS AFTER THE REPORTING PERIOD

| There were no essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are prepared. The impact of COVID-19 is described in the Going Concern Consideration Note.

| The ongoing Russia-Ukraine conflict has resulted in going concern becoming a significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither WPR London RTM Company Limited nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

| The Ongoing Israel - Gaza and Middle East conflict

| This ongoing Israel - Gaza and Middle East conflict has resulted not major impact to cause any significant operational risks but the Company continues to assess the nature and extent of risks and uncertainties arising from these events.

WPR London RTM Company

Limited (Registered number: 10938690)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

7. | GOING CONCERN CONSIDERATION

| The Company's management does not see a severe impact of COVID-19 outbreak to its activity. The Company tested the financial impact on the following areas of financial statements that can be affected:

| - Breach of trade contracts

| - Revenue

| - Cost of sales

| - Expenditure

| - Inventories fair value measurements

| - Debt repayment

8. | CLIMATE CHANGES AND ENVIRONMENTAL RISKS AND RESPONSIBILITIES

| Due to the nature of the entity's operational activities there's no exposure to significant environmental risks.

| Despite the fact that our organisation offering property management services, we are always considering the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities, and managing changes in customer preferences.

| This includes management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.

| We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.