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| PANESAR PROPERTIES YORKSHIRE LTD |

| Unaudited Financial Statements |

| for the Period 25 January 2022 to 31 January 2023 |

PANESAR PROPERTIES YORKSHIRE LTD (REGISTERED NUMBER: 13869797) |

Contents of the Financial Statements

for the Period 25 January 2022 to 31 January 2023

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| PANESAR PROPERTIES YORKSHIRE LTD |

Company Information

for the Period 25 January 2022 to 31 January 2023

| DIRECTORS: | NS Panesar

| Panesar Properties (UK) Ltd

| SS Panesar

| T S Panesar

| Mrs G K Panesar

| REGISTERED OFFICE: | 4 Northwest Business Park

| Servia Hill

| Leeds

| West Yorkshire

| LS6 2QH

| REGISTERED NUMBER: | 13869797 (England and Wales)

| ACCOUNTANTS: | Botros & Co

| Chartered Accountants

| 4 Northwest Business Park

| Servia Hill

| Leeds

| West Yorkshire

| LS6 2QH

| BANKERS: | Lloyds Bank Plc

| 6-7 Park Row

| Leeds

| West Yorkshire

| LS1 1NX

PANESAR PROPERTIES YORKSHIRE LTD (REGISTERED NUMBER: 13869797) |

Balance Sheet

31 January 2023

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 8,474 |  |

| Investment property | 5 | 835,194 |  |

843,668 |  |

| CURRENT ASSETS

| Cash at bank and in hand | 20,448 |  |  |

| CREDITORS

| Amounts falling due within one year | 6 | 16,454 |  |

| NET CURRENT ASSETS | 3,994 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 847,662 |  |

| CREDITORS

| Amounts falling due after more than one year | 7 | 815,000 |  |

| NET ASSETS | 32,662 |  |

| CAPITAL AND RESERVES

| Called up share capital | 8 | 1,000 |  |

| Retained earnings | 9 | 31,662 |  |

| SHAREHOLDERS' FUNDS | 32,662 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2023 and were signed on its behalf by:

SS Panesar - Director

PANESAR PROPERTIES YORKSHIRE LTD (REGISTERED NUMBER: 13869797) |

Notes to the Financial Statements

for the Period 25 January 2022 to 31 January 2023

1. | STATUTORY INFORMATION

| Panesar Properties Yorkshire 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.

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.

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 .

PANESAR PROPERTIES YORKSHIRE LTD (REGISTERED NUMBER: 13869797) |

Notes to the Financial Statements - continued

for the Period 25 January 2022 to 31 January 2023

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 8,863 |  | 1,410 |  | 10,273 |  |

| At 31 January 2023 | 8,863 |  | 1,410 |  | 10,273 |  |

| DEPRECIATION

| Charge for period | 1,329 |  | 470 |  | 1,799 |  |

| At 31 January 2023 | 1,329 |  | 470 |  | 1,799 |  |

| NET BOOK VALUE

| At 31 January 2023 | 7,534 |  | 940 |  | 8,474 |  |

| Included in cost of land and buildings is freehold land of £ 50,000 which is not depreciated.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 835,194 |  |

| At 31 January 2023 | 835,194 |  |

| NET BOOK VALUE

| At 31 January 2023 | 835,194 |  |

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

£ |

| Tenants Bond | 4,500 |  |

| Tax | 5,669 |  |

| Directors' loan accounts | 1,320 |  |

| Accrued expenses | 4,965 |  |

16,454 |  |

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

£ |

| Directors Loan | 815,000 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 700 | Ordinary A | £1 | 700 |  |

| 300 | Ordinary B | £1 | 300 |  |

1,000 |  |

PANESAR PROPERTIES YORKSHIRE LTD (REGISTERED NUMBER: 13869797) |

Notes to the Financial Statements - continued

for the Period 25 January 2022 to 31 January 2023

9. | RESERVES

| Retained

| earnings

£ |

| Profit for the period | 31,662 |  |

| At 31 January 2023 | 31,662 |  |