BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company during the period was the control of activities for Waypoint Essential Stores LP, acting as the General Partner and an investment advisor for the entity. 9 July 2026 0 0 13419851 2025-12-31 13419851 2024-12-31 13419851 2023-12-31 13419851 2025-01-01 2025-12-31 13419851 2024-01-01 2024-12-31 13419851 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13419851 uk-curr:PoundSterling 2025-01-01 2025-12-31 13419851 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 13419851 uk-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13419851 uk-core:ShareCapital 2025-12-31 13419851 uk-core:ShareCapital 2024-12-31 13419851 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 13419851 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 13419851 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 13419851 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 13419851 uk-bus:FRS102 2025-01-01 2025-12-31 13419851 uk-core:CostValuation 2024-12-31 13419851 uk-core:AdditionsToInvestments 2025-12-31 13419851 uk-core:CostValuation 2025-12-31 13419851 uk-countries:UnitedKingdom 2025-01-01 2025-12-31 13419851 uk-bus:Director1 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Waypoint Essential Stores GP Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Waypoint Essential Stores GP Limited

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited Abridged financial statements of Waypoint Essential Stores GP Limited

for the financial year ended 31 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the abridged financial statements of the company for the financial year ended 31 December 2025 as set out on pages to which comprise the Abridged Profit and Loss Account, the Abridged Balance Sheet and the related notes from the company's accounting records and information and explanations you have given to us.

This report is made solely to the Board of Directors of Waypoint Essential Stores GP Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 December 2025 your duty to ensure that Waypoint Essential Stores GP 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 Waypoint Essential Stores GP Limited. You consider that Waypoint Essential Stores GP Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the abridged financial statements of Waypoint Essential Stores GP Limited. For this reason, we have not verified the adequacy, 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 abridged financial statements.

9 July 2026

Waypoint Essential Stores GP Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Gross profit |  | 95,559 |  | 90,446
Administrative expenses |  | (566) |  | (2,531)
|  | ───────── |  | ─────────
Profit before taxation |  | 94,993 |  | 87,915
Tax on profit |  | (23,748) |  | (21,979)
|  | ───────── |  | ─────────
Profit for the financial year |  | 71,245 |  | 65,936
|  | ═════════ |  | ═════════

Waypoint Essential Stores GP Limited

Company Registration Number: 13419851

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Investments |  | 4 | 10 |  | 9
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 273,262 |  | 203,582
Cash and cash equivalents |  |  | 5,228 |  | 3,944
|  |  | ───────── |  | ─────────
|  |  | 278,490 |  | 207,526
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (23,758) |  | (24,038)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 254,732 |  | 183,488
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 254,742 |  | 183,497
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 254,741 |  | 183,496
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 254,742 |  | 183,497
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 9 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Nicholas John Gregory |  |  |  |  |
Director |  |  |  |  |

Waypoint Essential Stores GP Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Waypoint Essential Stores GP Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 13419851. The registered office of the company is 4th floor, 17-19 Maddox Street, London, W1S 2QH, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Turnover
| Turnover represents priority profit share paid by Waypoint Essential Stores LP and is recognised when the profit share is earned.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. The following timing differences are not provided for; differences between accumulated depreciation and tax allowances for the cost of a fixed asset if and when all conditions for retaining the tax allowances have been met; and differences relating to investments to the extent that it is not probable that they will reverse in the foreseeable future and the reporting entity is able to control the reversal of the timing difference. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense. Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet. Deferred tax balances are not discounted. 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.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

4. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| At 1 January 2025 | 9 | 9
| Additions | 1 | 1
|  | ───────── | ─────────
| At 31 December 2025 | 10 | 10
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 10 | 10
|  | ═════════ | ═════════
| At 31 December 2024 | 9 | 9
|  | ═════════ | ═════════

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

6. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.