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REGISTERED NUMBER: 07074157 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WAGAMA ESTATES LTD

WAGAMA ESTATES LTD (REGISTERED NUMBER: 07074157)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WAGAMA ESTATES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | S B Katz

| J E L Katz

| M J Katz

| H S Katz

| K G Katz

| REGISTERED OFFICE: | Zetland House

| 5-25 Scrutton Street

| London

| EC2A 4HJ

| REGISTERED NUMBER: | 07074157 (England and Wales)

| ACCOUNTANT: | mgr Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

WAGAMA ESTATES LTD (REGISTERED NUMBER: 07074157)

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 16,000 |  | 88,000 |  |

CURRENT ASSETS

Stocks | 2,737,636 |  | 2,737,636 |  |

Debtors | 5 | 39,229 |  | 41,288 |  |

Cash at bank | 2,687,969 |  | 2,776,201 |  |

5,464,834 |  | 5,555,125 |  |

CREDITORS

Amounts falling due within one year | 6 | (151,201 | ) | (281,706 | ) |

NET CURRENT ASSETS | 5,313,633 |  | 5,273,419 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,329,633 |  | 5,361,419 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10,000 |  | 10,000 |  |

Share premium account | 4,570,000 |  | 4,570,000 |  |

Retained earnings | 749,633 |  | 781,419 |  |

SHAREHOLDERS' FUNDS | 5,329,633 |  | 5,361,419 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

WAGAMA ESTATES LTD (REGISTERED NUMBER: 07074157)

BALANCE SHEET - continued

30 NOVEMBER 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

S B Katz - Director

WAGAMA ESTATES LTD (REGISTERED NUMBER: 07074157)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Wagama Estates 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2. | ACCOUNTING POLICIES

| Accounting convention

| 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 represents the amounts receivable for the sale of property and rental income.

| Investments in subsidiaries

| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

| Taxation

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

WAGAMA ESTATES LTD (REGISTERED NUMBER: 07074157)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024 | 88,000 |  |

| Impairments | (72,000 | ) |

| At 30 November 2025 | 16,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 16,000 |  |

| At 30 November 2024 | 88,000 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 26,484 |  | 10,675 |  |

| Other debtors | 12,745 |  | 30,613 |  |

39,229 |  | 41,288 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 5,773 |  | 14,238 |  |

| Amounts owed to group undertakings | 4,493 |  | 149,007 |  |

| Taxation and social security | 35,989 |  | 20,496 |  |

| Other creditors | 104,946 |  | 97,965 |  |

151,201 |  | 281,706 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 10,000 | Ordinary share capital | 1 | 10,000 |  | 10,000 |  |