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REGISTERED NUMBER: 13655466 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2024 |

| for |

| SSMA Property Ltd |

SSMA Property Ltd (Registered number: 13655466)

Contents of the Financial Statements

for the Year Ended 31 October 2024

| Page |

Statement of financial position | 1 |

Notes to the financial statements | 2 |  | to |  | 4

SSMA Property Ltd (Registered number: 13655466)

Statement of Financial Position

31 October 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investment property | 5 | 102,000 |  | 100,000 |  |

Current assets

Cash at bank | 9,858 |  | 6,301 |  |

Creditors

Amounts falling due within one year | 6 | 96,253 |  | 96,087 |  |

Net current liabilities | (86,395 | ) | (89,786 | ) |

Total assets less current liabilities | 15,605 |  | 10,214 |  |

Provisions for liabilities | 1,574 |  | 1,074 |  |

Net assets | 14,031 |  | 9,140 |  |

Capital and reserves

Called up share capital | 7 | 20 |  | 20 |  |

Fair value reserve | 6,076 |  | 4,576 |  |

Retained earnings | 7,935 |  | 4,544 |  |

Shareholders' funds | 14,031 |  | 9,140 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 13 October 2025 and were signed on its behalf by:

Mrs S H Dawson - Director

SSMA Property Ltd (Registered number: 13655466)

Notes to the Financial Statements

for the Year Ended 31 October 2024

1. | Statutory information

| SSMA Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13655466

| Registered office: | Unit 3, Pullman Trading Estate

| Station Road

| Uppingham

| Rutland

| LE15 9TX

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

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| 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.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| 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 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.

SSMA Property Ltd (Registered number: 13655466)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

3. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | Employees and directors

| The average number of employees during the year was 2 (2023 - 2 ) .

5. | Investment property

| Total

£ |

| Fair value

| At 1 November 2023 | 100,000 |  |

| Revaluations | 2,000 |  |

| At 31 October 2024 | 102,000 |  |

| Net book value

| At 31 October 2024 | 102,000 |  |

| At 31 October 2023 | 100,000 |  |

SSMA Property Ltd (Registered number: 13655466)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

5. | Investment property - continued

| Fair value at 31 October 2024 is represented by:

£ |

| Valuation in 2023 | 5,650 |  |

| Valuation in 2024 | 2,000 |  |

| Cost | 94,350 |  |

102,000 |  |

| Investment property was valued on fair value basis on 31 October 2023 by the director .

6. | Creditors: amounts falling due within one year |

2024 | 2023 |

£ | £ |

| Corporation tax | 796 |  | 794 |  |

| Directors' loan accounts | 94,632 |  | 94,633 |  |

| Accrued expenses | 825 |  | 660 |  |

96,253 |  | 96,087 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 20 | Ordinary share | £1 | 20 |  | 20 |  |