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REGISTERED NUMBER: 01724264 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025

FOR

WINGPLUS LTD

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WINGPLUS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 DECEMBER 2025

| DIRECTOR: | M A Anthony

| SECRETARY: | M A Anthony

| REGISTERED OFFICE: | Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

| REGISTERED NUMBER: | 01724264 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

BALANCE SHEET

30 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 708 |  | 833 |  |

Investments | 5 | 1 |  | 1 |  |

Investment property | 6 | 195,000 |  | 195,000 |  |

195,709 |  | 195,834 |  |

CURRENT ASSETS

Cash at bank | 29,962 |  | 32,236 |  |

CREDITORS

Amounts falling due within one year | 7 | 66,168 |  | 63,617 |  |

NET CURRENT LIABILITIES | (36,206 | ) | (31,381 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 159,503 |  | 164,453 |  |

PROVISIONS FOR LIABILITIES | 28,295 |  | 28,295 |  |

NET ASSETS | 131,208 |  | 136,158 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 131,108 |  | 136,058 |  |

SHAREHOLDERS' FUNDS | 131,208 |  | 136,158 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

BALANCE SHEET - continued

30 DECEMBER 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 director and authorised for issue on 9 June 2026 and were signed by:

M A Anthony - Director

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

1. | STATUTORY INFORMATION

| Wingplus Ltd 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rents received during the year and is recognised over the term of the lease.

| Tangible fixed assets

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

| Furnishings | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent director's valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| Going concern

| There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Furnishings

£ |

| COST

| At 31 December 2024

| and 30 December 2025 | 10,970 |  |

| DEPRECIATION

| At 31 December 2024 | 10,137 |  |

| Charge for year | 125 |  |

| At 30 December 2025 | 10,262 |  |

| NET BOOK VALUE

| At 30 December 2025 | 708 |  |

| At 30 December 2024 | 833 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 31 December 2024

| and 30 December 2025 | 1 |  |

| NET BOOK VALUE

| At 30 December 2025 | 1 |  |

| At 30 December 2024 | 1 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 December 2024

| and 30 December 2025 | 195,000 |  |

| NET BOOK VALUE

| At 30 December 2025 | 195,000 |  |

| At 30 December 2024 | 195,000 |  |

| The freehold of the Stone Manor development is owned by Stone Manor Management Company Limited. Wingplus Limited is the leasehold owner of Flat 18 Stone Manor under the terms of a lease with Stone Manor Management Company Limited dated 16 December 1996. The lease term is 999 years from 1 August 1995.

| Wingplus Limited is the holder of one share in Stone Manor Management Company Limited.

| Fair value at 30 December 2025 is represented by:

£ |

| Valuation in 2025 | 195,000 |  |

| The director has assessed the open market value of the investment property as at 30 December 2025 to be £195,000.

WINGPLUS LTD (REGISTERED NUMBER: 01724264)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Corporation Tax | - |  | 384 |  |

| Other creditors | 60,627 |  | 61,095 |  |

| Accrued expenses | 5,541 |  | 2,138 |  |

66,168 |  | 63,617 |  |

8. | RELATED PARTY DISCLOSURES

| Included within other creditors is an amount owed to a shareholder of the company of £60,627 (2024: £61,095).