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

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

W B Penman Limited is a private company limited by shares incorporated in Scotland. The registered office is Bankell House, Strathblane Road, Milngavie, Glasgow, United Kingdom, G62 8LE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The average monthly number of persons (including directors) employed by the company during the year was:

There is a floating charge, negative pledge and standard securities held by HSBC UK Bank plc over the company's assets securing all the company's liabilities due, or becoming due, to HSBC UK Bank plc.

Ultimate controlling ownership of the company is held by Mr & Mrs Green by virtue of their 100% shareholding in The M & D Green Group Limited (the company's parent company), the registered office of which is Bankell House, Strathblane Road, Milngavie, Glasgow, Scotland, G62 8LE.

The financial statements of the company are consolidated in the financial statements of The M&D Green Group Limited, this is the smallest and largest group in which the company is included. These consolidated financial statements are available from its registered office, Bankell House Strathblane Road, Milngavie, Glasgow, G62 8LE.