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REGISTERED NUMBER: 12360131 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| HIGHVIEW REAL ESTATE HOLDINGS LTD |

HIGHVIEW REAL ESTATE HOLDINGS LTD (REGISTERED NUMBER: 12360131) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HIGHVIEW REAL ESTATE HOLDINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | Ms S Watts

| S Singh

| REGISTERED OFFICE: | 1 Kings Avenue

| London

| N21 3NA

| REGISTERED NUMBER: | 12360131 (England and Wales)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| London

| N21 3NA

HIGHVIEW REAL ESTATE HOLDINGS LTD (REGISTERED NUMBER: 12360131) |

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

Investment property | 5 | 1,530,000 |  | 1,530,000 |  |

1,530,100 |  | 1,530,100 |  |

CURRENT ASSETS

Debtors | 6 | 309 |  | 198 |  |

Cash at bank | 1,619 |  | 781 |  |

1,928 |  | 979 |  |

CREDITORS

Amounts falling due within one year | 7 | 936,414 |  | 972,029 |  |

NET CURRENT LIABILITIES | (934,486 | ) | (971,050 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 595,614 |  | 559,050 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,511 | ) | (18,159 | ) |

PROVISIONS FOR LIABILITIES | (89,963 | ) | (89,963 | ) |

NET ASSETS | 498,140 |  | 450,928 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 383,526 |  | 383,526 |  |

Retained earnings | 114,514 |  | 67,302 |  |

498,140 |  | 450,928 |  |

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 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 7 October 2025 and were signed on its behalf by:

S Singh - Director

HIGHVIEW REAL ESTATE HOLDINGS LTD (REGISTERED NUMBER: 12360131) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Highview Real Estate Holdings 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.

| 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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

| Revenue

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

| Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement, net of value added tax.

| Where rental income is received in advance of the period to which it relates, it is recognised as deferred income. Where rental income is due but not yet received and relates to a current or past period, it is recognised as accrued income.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property, which is property held to earn rentals or for capital appreciation or both, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure such as legal fees, property transfer taxes, and other transaction costs.

| Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.

| An investment property is derecognised upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from the continued use of the asset.

| Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss in the period in which the property is derecognised.

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, 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 financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

HIGHVIEW REAL ESTATE HOLDINGS LTD (REGISTERED NUMBER: 12360131) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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 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 year 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 year was 2 (2023 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 100 |  |

| NET BOOK VALUE

| At 31 December 2024 | 100 |  |

| At 31 December 2023 | 100 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 1,530,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,530,000 |  |

| At 31 December 2023 | 1,530,000 |  |

| Fair value at 31 December 2024 is represented by:

£ |

| Valuation in 2022 | 479,319 |  |

| Valuation in 2023 | (5,831 | ) |

| Cost | 1,056,512 |  |

1,530,000 |  |

| Investment Property was valued on an open market basis on 31 January 2024 by the director.

HIGHVIEW REAL ESTATE HOLDINGS LTD (REGISTERED NUMBER: 12360131) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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

2024 | 2023 |

£ | £ |

| Other debtors | 309 |  | 198 |  |

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

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 10,648 |  | 10,058 |  |

| Amounts owed to connected companies | 890,689 |  | 927,590 |  |

| Taxation and social security | 22,962 |  | 22,182 |  |

| Other creditors | 12,115 |  | 12,199 |  |

936,414 |  | 972,029 |  |

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

2024 | 2023 |

£ | £ |

| Bank loans | 7,511 |  | 18,159 |  |

9. | RELATED PARTY DISCLOSURES

| Included in creditors, amount falling due within one year, is an amount of £890,689 (2023: £927,590) owed to connected companies. This loan is interest free and repayable on demand.

| Included in creditors, amount falling due within one year is an amount of £9,589 (2023: £9,589) owed to director of the company. This loan is interest free and repayable on demand.