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REGISTERED NUMBER: 03390032 (England and Wales)

| Scartop Pine Villages Limited |

| Cessation Financial Statements |

| for the period |

| 30 December 2023 to 28 February 2025 |

Scartop Pine Villages Limited (Registered number: 03390032)

Contents of the Financial Statements

for the period 30 December 2023 to 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Scartop Pine Villages Limited

Company Information

for the period 30 December 2023 to 28 February 2025

| DIRECTOR: | Mrs I Beever

| SECRETARY: | Mr P D Brown

| REGISTERED OFFICE: | The Office (Unit 1A)

| Chestnut Business Park

| Smallshaw Lane

| Burnley

| Lancashire

| BB11 5SQ

| REGISTERED NUMBER: | 03390032 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

Scartop Pine Villages Limited (Registered number: 03390032)

Balance Sheet

28 February 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | 467 |  |

Investment property | 6 | - |  | 2,000,000 |  |

- |  | 2,000,467 |  |

CURRENT ASSETS

Debtors | 7 | - |  | 10,760 |  |

Cash at bank | 747,106 |  | 48,917 |  |

747,106 |  | 59,677 |  |

CREDITORS

Amounts falling due within one year | 8 | 88,488 |  | 929,101 |  |

NET CURRENT ASSETS/(LIABILITIES) | 658,618 |  | (869,424 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 658,618 |  | 1,131,043 |  |

Scartop Pine Villages Limited (Registered number: 03390032)

Balance Sheet - continued

28 February 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 9 | 5,001 |  | 5,001 |  |

Capital redemption reserve | 10 | 5,001 |  | 5,001 |  |

Retained earnings | 10 | 648,616 |  | 1,121,041 |  |

SHAREHOLDERS' FUNDS | 658,618 |  | 1,131,043 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 31 July 2025 and were signed by:

Mrs I Beever - Director

Scartop Pine Villages Limited (Registered number: 03390032)

Notes to the Financial Statements

for the period 30 December 2023 to 28 February 2025

1. | STATUTORY INFORMATION

| Scartop Pine Villages 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.

| The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 as modified by the revaluation of certain assets.

| Going concern

| The investment property owned by the company was sold on 18 November 2024 and trade ceased as at that date. These financial statements have therefore been prepared on a basis other than that of a going concern.

| Turnover

| Turnover represents the amount receivable in the ordinary course of business from the rental of properties, excluding value added tax.

| Intangible assets

| The costs incurred in developing the website have been capitalised as an intangible asset. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss.

| Website costs were being amortised evenly over their estimated useful life of two 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 | - | 25% on reducing balance

| Fixed assets are initially recorded at 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.

| Fair value has been determined by the directors having taken the appropriate professional advice and based on similar properties in the local area.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities ae offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Scartop Pine Villages Limited (Registered number: 03390032)

Notes to the Financial Statements - continued

for the period 30 December 2023 to 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Taxation

| 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.

| Other operating income

| Other operating income relates to royalty income which is included on a receivable basis calculated on a percentage of the value of sales of products through websites which the company owns.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2023 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 30 December 2023

| and 28 February 2025 | 3,750 |  |

| AMORTISATION

| At 30 December 2023

| and 28 February 2025 | 3,750 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 December 2023 | - |  |

Scartop Pine Villages Limited (Registered number: 03390032)

Notes to the Financial Statements - continued

for the period 30 December 2023 to 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 30 December 2023 | 5,709 |  |

| Disposals | (5,709 | ) |

| At 28 February 2025 | - |  |

| DEPRECIATION

| At 30 December 2023 | 5,242 |  |

| Eliminated on disposal | (5,242 | ) |

| At 28 February 2025 | - |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 December 2023 | 467 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 30 December 2023 | 2,000,000 |  |

| Disposals | (2,000,000 | ) |

| At 28 February 2025 | - |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 December 2023 | 2,000,000 |  |

| The investment property had been stated at its fair value as determined by the directors.

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

2025 | 2023 |

£ | £ |

| Prepayments and accrued income | - |  | 10,760 |  |

Scartop Pine Villages Limited (Registered number: 03390032)

Notes to the Financial Statements - continued

for the period 30 December 2023 to 28 February 2025

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

2025 | 2023 |

£ | £ |

| Trade creditors | - |  | 14,206 |  |

| Tax | 6,841 |  | 4,341 |  |

| Other creditors | - |  | 225 |  |

| Directors' current accounts | 76,487 |  | 908,084 |  |

| Accruals and deferred income | 5,160 |  | 2,245 |  |

88,488 |  | 929,101 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2023 |

| value: | £ | £ |

| 5,001 | Ordinary | £1 | 5,001 |  | 5,001 |  |

10. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 30 December 2023 | 1,121,041 |  | 5,001 |  | 1,126,042 |  |

| Deficit for the period | (471,925 | ) | (471,925 | ) |

| Dividends | (500 | ) | (500 | ) |

| At 28 February 2025 | 648,616 |  | 5,001 |  | 653,617 |  |