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REGISTERED NUMBER: 10452329 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| West Midlands Magazines Limited |

West Midlands Magazines Limited (Registered number: 10452329)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 7 |

West Midlands Magazines Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S R Archer

| Mrs C Archer

| REGISTERED OFFICE: | West Midlands House

| Gipsy Lane

| Willenhall

| WV13 2HA

| REGISTERED NUMBER: | 10452329 (England and Wales)

| ACCOUNTANTS: | DKR Chartered Accountants

| 36 Lichfield Street

| Walsall

| West Midlands

| WS1 1TJ

West Midlands Magazines Limited (Registered number: 10452329)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,643 |  | - |  |

Tangible assets | 5 | 35,064 |  | 46,727 |  |

40,707 |  | 46,727 |  |

CURRENT ASSETS

Debtors | 6 | 12,818 |  | 15,749 |  |

Cash at bank | 10,533 |  | 5,021 |  |

23,351 |  | 20,770 |  |

CREDITORS

Amounts falling due within one year | 7 | 36,967 |  | 23,161 |  |

NET CURRENT LIABILITIES | (13,616 | ) | (2,391 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,091 |  | 44,336 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 41,831 |  | 43,329 |  |

NET (LIABILITIES)/ASSETS | (14,740 | ) | 1,007 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 20,001 |  | 20,001 |  |

Retained earnings | (34,741 | ) | (18,994 | ) |

SHAREHOLDERS' FUNDS | (14,740 | ) | 1,007 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 and authorised for issue by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

S R Archer - Director

West Midlands Magazines Limited (Registered number: 10452329)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| West Midlands Magazines Limited 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.

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.

| The directors have confirmed that they will continue to give financial support to the company until such time as its position improves. In addition the directors have confirmed that they will not recall their loans within 12 months. The directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website is being amortised evenly over its estimated useful life of four years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

West Midlands Magazines Limited (Registered number: 10452329)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 2,000 |  |

| Additions | 6,156 |  |

| At 31 December 2025 | 8,156 |  |

| AMORTISATION

| At 1 January 2025 | 2,000 |  |

| Charge for year | 513 |  |

| At 31 December 2025 | 2,513 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,643 |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 67,177 |  |

| Additions | 300 |  |

| At 31 December 2025 | 67,477 |  |

| DEPRECIATION

| At 1 January 2025 | 20,450 |  |

| Charge for year | 11,963 |  |

| At 31 December 2025 | 32,413 |  |

| NET BOOK VALUE

| At 31 December 2025 | 35,064 |  |

| At 31 December 2024 | 46,727 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 12,585 |  | 15,132 |  |

| Other debtors | 233 |  | 617 |  |

12,818 |  | 15,749 |  |

West Midlands Magazines Limited (Registered number: 10452329)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 3,269 |  | 2,112 |  |

| Hire purchase contracts (see note 9) | 7,266 |  | 7,266 |  |

| Trade creditors | 9,227 |  | - |  |

| Taxation and social security | 8,193 |  | 10,960 |  |

| Other creditors | 9,012 |  | 2,823 |  |

36,967 |  | 23,161 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 7,176 |  | 1,408 |  |

| Hire purchase contracts (see note 9) | 34,655 |  | 41,921 |  |

41,831 |  | 43,329 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 7,266 |  | 7,266 |  |

| Between one and five years | 34,655 |  | 41,921 |  |

41,921 |  | 49,187 |  |

| Non-cancellable |

| operating leases |

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 3,504 |  | 3,504 |  |

| Between one and five years | 8,469 |  | 10,221 |  |

11,973 |  | 13,725 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 10,445 |  | 3,520 |  |

| Hire purchase contracts | 41,921 |  | 49,187 |  |

52,366 |  | 52,707 |  |

| The Bank loan is provided under the Covid-19 Bounce Back Loan Scheme and as such is secured by HM Government.The hire purchase agreements are secured on the assets to which they relate.

West Midlands Magazines Limited (Registered number: 10452329)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 20,001 | Ordinary | 1 | 20,001 |  | 20,001 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| S R Archer and Mrs C Archer

| Balance outstanding at start of year | - |  | 786 |  |

| Amounts repaid | - |  | (786 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Amounts advanced are interest free and repayable on demand

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

West Midlands Magazines Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of West Midlands Magazines Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of West Midlands Magazines Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of West Midlands Magazines Limited and state those matters that we have agreed to state to the Board of Directors of West Midlands Magazines Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Midlands Magazines Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that West Midlands Magazines 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 loss of West Midlands Magazines Limited. You consider that West Midlands Magazines Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of West Midlands Magazines Limited. For this reason, we have not verified the 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 financial statements.

DKR Chartered Accountants

36 Lichfield Street

Walsall

West Midlands

WS1 1TJ

19 August 2026