The average number of persons, including directors, employed by the company during the year was as follows:

The company is entitled to the micro-entities regime and has therefore prepared its financial statements in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

In the previous year the financial statements were prepared in accordance with FRS 102 Section 1A. The comparative information has been restated where necessary to comply with the requirements of FRS 105.

During the year the company adopted FRS 105. The principal effect of the transition was investments previously held at fair value under FRS 102 1A are now measured at cost under FRS 105. Comparative figures have been restated accordingly.

Included within current assets are current asset investments with a year-end cost value of £3,480,616 (2025: £3,588,123). The market value of the investments at the year-end was £4,028,174 (2025: £3,509,662).

Werth Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Technology Park, Colindeep Lane, London, United Kingdom, NW9 6BX.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true