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Registration number: 12752875

Worldwide Commercial Investments Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Worldwide Commercial Investments Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Worldwide Commercial Investments Limited

(Registration number: 12752875)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 764 | 13,564
Investment property | 5 | 3,005,550 | 3,005,550
|  | 3,006,314 | 3,019,114
Current assets |  |  |
Debtors |  | 40,443 | 43,188
Cash at bank and in hand |  | 31,149 | 51,567
|  | 71,592 | 94,755
Creditors: Amounts falling due within one year |  | (950,696) | (1,210,505)
Net current liabilities |  | (879,104) | (1,115,750)
Total assets less current liabilities |  | 2,127,210 | 1,903,364
Provisions for liabilities |  | (502,883) | (471,739)
Net assets |  | 1,624,327 | 1,431,625
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Other reserves |  | 1,499,812 | 1,499,812
Profit and loss account |  | 124,415 | (68,287)
Total equity |  | 1,624,327 | 1,431,625

Worldwide Commercial Investments Limited

(Registration number: 12752875)
Abridged Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:

Mr H A L Paterson

Director

Mr J J A Taylor

Director

Mr A G W Beor-Roberts

Director

Worldwide Commercial Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and wales (Registration number 12752875).

The address of its registered office is:
Estate Office
Cricket St Thomas
Chard
Somerset
TA20 4EJ

These financial statements were authorised for issue by the Board on 6 July 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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.

Going concern

The financial statements have been prepared on a going concern basis.
At the balance sheet date, amounts included within other creditors comprise directors’ loan accounts and intercompany loan accounts. The directors and related parties have confirmed that they will not seek repayment of these balances where this would jeopardise the continued trading of the company and that financial support will continue to be made available as required for a period of at least 12 months from the date of approval of these financial statements.
Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

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.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Worldwide Commercial Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Provisions

Provisions are recognised when the Company has an obligation at the reporting date as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Worldwide Commercial Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Total £
Cost or valuation
At 1 April 2025 | 232,738
At 31 March 2026 | 232,738
Depreciation
At 1 April 2025 | 219,173
Charge for the year | 12,801
At 31 March 2026 | 231,974
Carrying amount
At 31 March 2026 | 764
At 31 March 2025 | 13,564

5 | Investment properties

| 2026 £
At 1 April | 3,005,550

There has been no valuation of investment property by an independent valuer.