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REGISTERED NUMBER: 06396892 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st October 2025 |

| for |

| Why Not Un Limited |

Why Not Un Limited (Registered number: 06396892)

Contents of the Financial Statements

for the Year Ended 31st October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Why Not Un Limited

Company Information

for the Year Ended 31st October 2025

| DIRECTORS: | Mrs C Docker

| P Docker

| Mrs M Marshall

| S N Marshall

| SECRETARY: | P Docker

| REGISTERED OFFICE: | The Brewhouse

| Priory Lane

| Burford

| Oxfordshire

| OX18 4SG

| REGISTERED NUMBER: | 06396892 (England and Wales)

| ACCOUNTANTS: | AMM Bookkeeping & Accountancy

| 4 Longlands

| West End Gardens

| Fairford

| Gloucestershire

| GL7 4LG

Why Not Un Limited (Registered number: 06396892)

Statement of Financial Position

31st October 2025

| 31.10.25 |  | 31.10.24

| as restated |

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,965 |  | 3,349 |  |

2,965 |  | 3,349 |  |

CURRENT ASSETS

Stocks | 5,999 |  | 10,642 |  |

Debtors | 6 | 80,264 |  | 85,888 |  |

Cash at bank | 32,928 |  | 39,139 |  |

119,191 |  | 135,669 |  |

CREDITORS

Amounts falling due within one year | 7 | (5,082 | ) | (9,575 | ) |

NET CURRENT ASSETS | 114,109 |  | 126,094 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 117,074 |  | 129,443 |  |

PROVISIONS FOR LIABILITIES | (741 | ) | (815 | ) |

NET ASSETS | 116,333 |  | 128,628 |  |

CAPITAL AND RESERVES

Called up share capital | 224 |  | 224 |  |

Capital redemption reserve | 176 |  | 176 |  |

Retained earnings | 115,933 |  | 128,228 |  |

SHAREHOLDERS' FUNDS | 116,333 |  | 128,628 |  |

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

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

Why Not Un Limited (Registered number: 06396892)

Statement of Financial Position - continued

31st October 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 5th June 2026 and were signed on its behalf by:

P Docker - Director

Why Not Un Limited (Registered number: 06396892)

Notes to the Financial Statements

for the Year Ended 31st October 2025

1. | STATUTORY INFORMATION

| Why Not Un 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.

| 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.

| Registration mark and patents are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Website | - | 33% on cost

| Office equipment | - | 50% on cost and 33% on cost

| Stocks

| Stocks 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Why Not Un Limited (Registered number: 06396892)

Notes to the Financial Statements - continued

for the Year Ended 31st October 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 statement of financial position 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 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st November 2024

| and 31st October 2025 | 440 |  |

| AMORTISATION

| At 1st November 2024

| and 31st October 2025 | 440 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  |

| At 31st October 2024 | - |  |

Why Not Un Limited (Registered number: 06396892)

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

5. | TANGIBLE FIXED ASSETS

| Office |

| Website |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024 | 3,551 |  | 30,883 |  | 34,434 |  |

| Additions | - |  | 3,041 |  | 3,041 |  |

| Disposals | - |  | (2,263 | ) | (2,263 | ) |

| At 31st October 2025 | 3,551 |  | 31,661 |  | 35,212 |  |

| DEPRECIATION

| At 1st November 2024 | 3,551 |  | 27,534 |  | 31,085 |  |

| Charge for year | - |  | 3,425 |  | 3,425 |  |

| Eliminated on disposal | - |  | (2,263 | ) | (2,263 | ) |

| At 31st October 2025 | 3,551 |  | 28,696 |  | 32,247 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  | 2,965 |  | 2,965 |  |

| At 31st October 2024 | - |  | 3,349 |  | 3,349 |  |

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

| 31.10.25 |  | 31.10.24

| as restated |

£ | £ |

| Trade debtors | 1,991 |  | - |  |

| Amounts owed by associates | 72,354 |  | 76,130 |  |

| Other debtors | 5,919 |  | 9,758 |  |

80,264 |  | 85,888 |  |

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

| 31.10.25 |  | 31.10.24

| as restated |

£ | £ |

| Trade creditors | 99 |  | - |  |

| Amounts owed to associates | 1,000 |  | 1,000 |  |

| Taxation and social security | (3,377 | ) | 4,894 |  |

| Other creditors | 7,360 |  | 3,681 |  |

5,082 |  | 9,575 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.10.25 |  | 31.10.24

| as restated |

£ | £ |

| Within one year | - |  | 778 |  |

| Between one and five years | 21,314 |  | 5,323 |  |

21,314 |  | 6,101 |  |

Why Not Un Limited (Registered number: 06396892)

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

9. | OTHER FINANCIAL COMMITMENTS

| At the year end, a contract to hire a vehicle had been entered into but had not commenced. The contract totals £20,291 and is for a 4 year term.

10. | RELATED PARTY DISCLOSURES

| Jumpseat Leadership Ltd is an associated company. Jumpseat Leadership Ltd owes Why Not Un Limited £72,354 (2024: £76,130) at the year end and is shown within debtors within one year. Why Not Un Limited supports Jumpseat Leadership Ltd by deferring payment until such time it has adequate reserves. The company made net sales and recharges to Jumpseat Leadership Ltd of £26,544 during the year.

| The company made net sales to WIS Un Limited a company with a common shareholder of £6,933 (2024 :£10,398), there is no amounts outstanding at the year end.

| The company incurred a charge to Why Not Press Limited for agent commission of £1,000 (2024: £1,000) during the year, £1,000 was owed to Why Not Press Limited at the year end.