Company No: 12580011 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		$		$
Fixed assets
Investments	3	3,750,000		3,750,000
		3,750,000		3,750,000
Current assets
Debtors	4	100,306		282,302
Cash at bank and in hand		3,561		35,174
		103,867		317,476
Creditors: amounts falling due within one year	5	( 23,471)		( 59,433)
Net current assets		80,396		258,043
Total assets less current liabilities		3,830,396		4,008,043
Net assets		3,830,396		4,008,043
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		3,830,296		4,007,943
Total shareholder's funds		3,830,396		4,008,043

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

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of WD6 UK Ltd (registered number: 12580011) were approved and authorised for issue by the Director. They were signed on its behalf by:

J Gold Director

02 September 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WD6 UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in USD which is the functional currency of the Company and rounded to the nearest $.

Foreign currency

Transactions in currencies other than US Dollars are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Turnover

Turnover represents profit share receivable from the company's interest in a limited liability partnership, recognised on an accruals basis when the company becomes contractually entitled to the profit share.

Taxation

Current tax
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.

Fixed asset investments

Interests in associates 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 the income statement.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities other debtors and creditors and loans to and from related parties.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	0		0

3. Fixed asset investments

	Investments in associates		Total
	$		$
Cost or valuation before impairment
At 01 January 2025	3,750,000		3,750,000
At 31 December 2025	3,750,000		3,750,000
Carrying value at 31 December 2025	3,750,000		3,750,000
Carrying value at 31 December 2024	3,750,000		3,750,000

4. Debtors

	2025		2024
	$		$
Other debtors	100,306		282,302

5. Creditors: amounts falling due within one year

	2025		2024
	$		$
Corporation tax	17,235		53,682
Other creditors	6,236		5,751
	23,471		59,433

6. Called-up share capital

	2025		2024
	$		$
Allotted, called-up and fully-paid
100 Ordinary shares of US $ 1.00 each	100		100