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REGISTERED NUMBER: 14513606 (England and Wales)

| D4 ESTATES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

D4 ESTATES LIMITED (REGISTERED NUMBER: 14513606)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

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

D4 ESTATES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | R Dawson

| Mrs N Dawson

| REGISTERED OFFICE: | Manor Farm

| Heath Road

| Coleby

| Lincolnshire

| LN5 0AR

| REGISTERED NUMBER: | 14513606 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

D4 ESTATES LIMITED (REGISTERED NUMBER: 14513606)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 250,284 |  | 279,084 |  |

Investment property | 5 | 333,598 |  | 333,598 |  |

583,882 |  | 612,682 |  |

CURRENT ASSETS

Debtors | 6 | 2,831 |  | 2,807 |  |

Cash at bank | 6,756 |  | 118,033 |  |

9,587 |  | 120,840 |  |

CREDITORS

Amounts falling due within one year | 7 | 358,757 |  | 653,158 |  |

NET CURRENT LIABILITIES | (349,170 | ) | (532,318 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 234,712 |  | 80,364 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 234,612 |  | 80,264 |  |

SHAREHOLDERS' FUNDS | 234,712 |  | 80,364 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 September 2025 and were signed on its behalf by:

R Dawson - Director

D4 ESTATES LIMITED (REGISTERED NUMBER: 14513606)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| D4 Estates 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 presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rental income

| Rental income is included as the company's right to receive payment is established.

| 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 etc | - | 10% on cost

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Government grants

| The company received government grants in respect of the Renewable Heat Incentive scheme. These grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them. The grants will be received using the performance model.

| Investment property

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

| 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 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

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

D4 ESTATES LIMITED (REGISTERED NUMBER: 14513606)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 288,000 |  |

| DEPRECIATION

| At 1 April 2024 | 8,916 |  |

| Charge for year | 28,800 |  |

| At 31 March 2025 | 37,716 |  |

| NET BOOK VALUE

| At 31 March 2025 | 250,284 |  |

| At 31 March 2024 | 279,084 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 333,598 |  |

| NET BOOK VALUE

| At 31 March 2025 | 333,598 |  |

| At 31 March 2024 | 333,598 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 2,200 |  | 2,200 |  |

| Other debtors | 631 |  | 607 |  |

2,831 |  | 2,807 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 229 |  | 144,001 |  |

| Taxation and social security | 63,512 |  | 25,251 |  |

| Other creditors | 295,016 |  | 483,906 |  |

358,757 |  | 653,158 |  |

D4 ESTATES LIMITED (REGISTERED NUMBER: 14513606)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |