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REGISTERED NUMBER: 12483349 (England and Wales)

| KIRKSTYLE HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 5 APRIL 2025 |

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KIRKSTYLE HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 5 APRIL 2025

| DIRECTORS: | Mrs L J Whitlock

| M A Hopper

| SECRETARY: | M A Hopper

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 12483349 (England and Wales)

| BANKERS: | Barclays Bank Plc

| 679B Above Bar Street

| Southampton

| Hampshire

| SO14 7DZ

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

BALANCE SHEET

5 APRIL 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investments | 4 | 4,062,517 |  | 4,086,994 |  |

Investment property | 5 | 235,000 |  | 295,000 |  |

4,297,517 |  | 4,381,994 |  |

CURRENT ASSETS

Debtors | 6 | 3,271 |  | 3,471 |  |

Cash at bank | 436,468 |  | 355,965 |  |

439,739 |  | 359,436 |  |

CREDITORS

Amounts falling due within one year | 7 | (52,545 | ) | (41,838 | ) |

NET CURRENT ASSETS | 387,194 |  | 317,598 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,684,711 |  | 4,699,592 |  |

PROVISIONS FOR LIABILITIES | (3,977 | ) | (88,110 | ) |

NET ASSETS | 4,680,734 |  | 4,611,482 |  |

CAPITAL AND RESERVES

Called up share capital | 112 |  | 112 |  |

Non distributable reserve | 322,442 |  | 258,841 |  |

Retained earnings | 4,358,180 |  | 4,352,529 |  |

4,680,734 |  | 4,611,482 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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.

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

BALANCE SHEET - continued

5 APRIL 2025

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 18 September 2025 and were signed on its behalf by:

Mrs L J Whitlock - Director

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

1. | STATUTORY INFORMATION

| Kirkstyle Holdings 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 FRS 102 "The Financial Reporting Standards 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 £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover represents rental income due for the period.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

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

| 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 of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial 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, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, 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 fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Quoted investments

| Investments in quoted securities are included in the balance sheet at their market value.

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

2025 | 2024 |

| £ | £

| Shares in group undertakings | 112 |  | 112 |  |

| Investment portfolio | 4,062,405 |  | 4,086,882 |  |

4,062,517 |  | 4,086,994 |  |

| Additional information is as follows:

Shares in |

group | Other |

undertakings | investments | Totals |

| £ | £ | £

| COST OR VALUATION

| At 6 April 2024 | 112 |  | 3,876,752 |  | 3,876,864 |  |

| Additions | - |  | 1,199,998 |  | 1,199,998 |  |

| Disposals | - |  | (1,153,888 | ) | (1,153,888 | ) |

| Revaluations | - |  | (68,106 | ) | (68,106 | ) |

| At 5 April 2025 | 112 |  | 3,854,756 |  | 3,854,868 |  |

| NET BOOK VALUE

| At 5 April 2025 | 112 |  | 3,854,756 |  | 3,854,868 |  |

| At 5 April 2024 | 112 |  | 3,876,752 |  | 3,876,864 |  |

| Cost or valuation at 5 April 2025 is represented by:

Shares in |

group | Other |

undertakings | investments | Totals |

| £ | £ | £

| Valuation in 2025 | - |  | 143,583 |  | 143,583 |  |

| Cost | 112 |  | 3,711,173 |  | 3,711,285 |  |

112 |  | 3,854,756 |  | 3,854,868 |  |

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

| £ | £

| Cash at investment portfolio | 207,649 |  | 210,130 |  |

KIRKSTYLE HOLDINGS LIMITED (REGISTERED NUMBER: 12483349)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 6 April 2024 | 295,000 |  |

| Disposals | (175,000 | ) |

| Revaluations | 115,000 |  |

| At 5 April 2025 | 235,000 |  |

| NET BOOK VALUE

| At 5 April 2025 | 235,000 |  |

| At 5 April 2024 | 295,000 |  |

| Fair value at 5 April 2025 is represented by:

| £

| Valuation in 2025 | 115,000 |  |

| Cost | 120,000 |  |

235,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 120,000 |  | 160,000 |  |

| Investment property was valued on an open market basis on 5 April 2025 by the directors .

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

2025 | 2024 |

| £ | £

| Other debtors | 3,271 |  | 3,471 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | - |  | 1 |  |

| Amounts owed to group undertakings | 7,792 |  | 7,792 |  |

| Taxation and social security | 1,408 |  | 1,719 |  |

| Other creditors | 43,345 |  | 32,326 |  |

52,545 |  | 41,838 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.