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REGISTERED NUMBER: 09914481 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

GRACE M&A LIMITED

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Report of the Accountants | 3 |

| Income Statement | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |

| GRACE M&A LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | Mrs E E Koole

| Mr A F Phillips

| Mr H T Tolle

| REGISTERED OFFICE: | Ground Floor Marlborough House,

| 298 Regents Park Road,

| London

| N3 2SZ

| REGISTERED NUMBER: | 09914481 (England and Wales)

| ACCOUNTANTS: | Fusion Accountancy Limited

| Marlborough House

| 298 Regents Park Road

| London

| N3 2SZ

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of property investment and management.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

Mrs E E Koole

Mr A F Phillips

Mr H T Tolle

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr A F Phillips - Director

5 September 2025

| GRACE M&A LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

GRACE M&A LIMITED

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at period ended 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

5 September 2025

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2024

| 31.12.24 |  | 31.12.23

£ | £ |

TURNOVER | 16,898 |  | 22,768 |  |

Cost of sales | 2,028 |  | 2,982 |  |

GROSS PROFIT | 14,870 |  | 19,786 |  |

Administrative expenses | 28,189 |  | 6,470 |  |

(13,319 | ) | 13,316 |  |

Gain/loss on revaluation of investment property | (5,000 | ) | - |  |

OPERATING (LOSS)/PROFIT | (18,319 | ) | 13,316 |  |

Interest receivable and similar income | 673 |  | 1,008 |  |

(LOSS)/PROFIT BEFORE TAXATION | (17,646 | ) | 14,324 |  |

Tax on (loss)/profit | (32 | ) | 32 |  |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (17,614 | ) | 14,292 |  |

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 344,000 |  | 349,000 |  |

CURRENT ASSETS

Debtors | 5 | 900 |  | 13,383 |  |

Cash at bank | 39,487 |  | 56,508 |  |

40,387 |  | 69,891 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,847 |  | 1,712 |  |

NET CURRENT ASSETS | 38,540 |  | 68,179 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 382,540 |  | 417,179 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 5,001 |  | 5,001 |  |

Share premium | 8 | 233,314 |  | 433,314 |  |

Revaluation reserve | 8 | (26,270 | ) | (21,270 | ) |

Retained earnings | 8 | 170,495 |  | 134 |  |

SHAREHOLDERS' FUNDS | 382,540 |  | 417,179 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

Mr A F Phillips - Director

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Grace M&A 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 as modified by the revaluation of certain assets.

| Turnover

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

| 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 year 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024 | 349,000 |  |

| Revaluations | (5,000 | ) |

| At 31 December 2024 | 344,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 344,000 |  |

| At 31 December 2023 | 349,000 |  |

| Fair value at 31 December 2024 is represented by:

£ |

| Valuation in 2017 | 32,730 |  |

| Valuation in 2018 | 9,000 |  |

| Valuation in 2020 | (45,000 | ) |

| Valuation in 2022 | (18,000 | ) |

| Valuation in 2024 | (5,000 | ) |

| Cost | 370,270 |  |

344,000 |  |

| GRACE M&A LIMITED (REGISTERED NUMBER: 09914481) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | - |  | 458 |  |

| Other debtors | 900 |  | 900 |  |

| Director's current account | - |  | 12,025 |  |

900 |  | 13,383 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Corporation tax | - |  | 32 |  |

| Accruals and deferred income | 1,847 |  | 1,680 |  |

1,847 |  | 1,712 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 5,001 | Ordinary Shares | 1 | 5,001 |  | 5,001 |  |

8. | RESERVES

| Retained |  | Share |  | Revaluation |

| earnings |  | premium |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 January 2024 | 134 |  | 433,314 |  | (21,270 | ) | 412,178 |  |

| Deficit for the year | (17,614 | ) | (17,614 | ) |

| Dividends | (17,025 | ) | (17,025 | ) |

| Transfer from rvltn rsrv | 5,000 |  | - |  | (5,000 | ) | - |  |

| Capital reduction | 200,000 |  | (200,000 | ) | - |  | - |  |

| At 31 December 2024 | 170,495 |  | 233,314 |  | (26,270 | ) | 377,539 |  |

9. | TAXATION

| The company has carried forward losses of £17,646 to use against future profits.