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REGISTERED NUMBER: 01070521 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Stonehurst Estates Limited

| Stonehurst Estates Limited (Registered number: 01070521) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| Stonehurst Estates Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | S A Briggs

| SECRETARY: | Mrs C J Briggs

| REGISTERED OFFICE: | Danehill Lodge Tanyard Lane

| Danehill

| Haywards Heath

| West Sussex

| RH17 7JW

| REGISTERED NUMBER: | 01070521 (England and Wales)

| ACCOUNTANTS: | Harrison North

| Adam House, 7-10 Adam Street

| London

| WC2N 6AA

| Stonehurst Estates Limited (Registered number: 01070521) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,120 |  | 16,293 |  |

Investments | 5 | 1,594,387 |  | 1,594,387 |  |

Investment property | 6 | 7,800,000 |  | 7,800,000 |  |

9,405,507 |  | 9,410,680 |  |

CURRENT ASSETS

Stocks | 2,450,000 |  | 2,450,000 |  |

Debtors | 7 | 8,553,097 |  | 8,954,475 |  |

Cash at bank | 25,330 |  | 158,897 |  |

11,028,427 |  | 11,563,372 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,526,746 |  | 1,099,540 |  |

NET CURRENT ASSETS | 9,501,681 |  | 10,463,832 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,907,188 |  | 19,874,512 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,083,400 | ) | (2,950,000 | ) |

PROVISIONS FOR LIABILITIES | 12 | (617,175 | ) | (617,175 | ) |

NET ASSETS | 16,206,613 |  | 16,307,337 |  |

| Stonehurst Estates Limited (Registered number: 01070521) |

Balance Sheet - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 13 | 147,160 |  | 147,160 |  |

Share premium | 14 | 7,350 |  | 7,350 |  |

Unrealised intra-group

property transfer reserve | 14 | 2,234,347 |  | 2,234,347 |  |

Fair value reserve | 14 | 5,285,215 |  | 5,285,215 |  |

Retained earnings | 14 | 8,532,541 |  | 8,633,265 |  |

SHAREHOLDERS' FUNDS | 16,206,613 |  | 16,307,337 |  |

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 director acknowledges his 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 director and authorised for issue on 21 October 2025 and were signed by:

S A Briggs - Director

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Stonehurst 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.

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 comprises property sales proceeds, contract works and development fees invoiced and rents receivable, all excluding VAT.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Furniture & equipment - term of leases

| Motor vehicles - 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Developments / work in progress

| Property developments in progress and work in progress are valued at the lower of cost and net realisable value.

| Cost comprises the initial purchase price together with subsequent direct costs.

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 3 ) .

| Stonehurst Estates Limited (Registered number: 01070521) |

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 | 58,199 |  |

| DEPRECIATION

| At 1 April 2024 | 41,906 |  |

| Charge for year | 5,173 |  |

| At 31 March 2025 | 47,079 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,120 |  |

| At 31 March 2024 | 16,293 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,594,387 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,594,387 |  |

| At 31 March 2024 | 1,594,387 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS - continued

| Joseph Yates Limited

| Registered office: United Kingdom

| Nature of business: Property investment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 2,294,765 |  | 2,267,922 |  |

| Profit/(loss) for the year | 32,399 |  | (49,784 | ) |

| Anchor Hartfield Limited

| Registered office: United Kingdom

| Nature of business: Management of a Public House

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | (297,224 | ) | (238,219 | ) |

| Loss for the year | (59,005 | ) | (24,753 | ) |

| Vittoria Apartments Limited

| Registered office:

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | (799,201 | ) | (809,873 | ) |

| Profit/(loss) for the year | 10,673 |  | (137,667 | ) |

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS - continued

| Keyhill Village Limited

| Registered office:

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 57,424 |  | 57,424 |  |

| Key Hill Village (Hockley)Limited

| Registered office:

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | (69,231 | ) | (69,068 | ) |

| Loss for the year | (163 | ) | (23,633 | ) |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 7,800,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,800,000 |  |

| At 31 March 2024 | 7,800,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2021 | 7,800,000 |  |

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | INVESTMENT PROPERTY - continued

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Cost | 1,096,315 |  | 1,096,315 |  |

| The investment properties were valued on an open market basis on 3 June 2021 by Savills and the director .

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 7,869 |  |

| Amounts owed by group undertakings | 8,269,811 |  | 8,793,499 |  |

| Amounts owed by associates | 163,995 |  | - |  |

| Other debtors | 119,291 |  | 153,107 |  |

8,553,097 |  | 8,954,475 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 7,891 |  | 17,625 |  |

| Amounts owed to associates | - |  | 24,244 |  |

| Taxation and social security | 9,942 |  | - |  |

| Other creditors | 1,508,913 |  | 1,057,671 |  |

1,526,746 |  | 1,099,540 |  |

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 10) | 2,083,400 |  | 2,500,000 |  |

| Other creditors | - |  | 450,000 |  |

2,083,400 |  | 2,950,000 |  |

10. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 2,083,400 |  | 2,500,000 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 2,083,400 |  | 2,500,000 |  |

| The Rothschild bank loan advanced during the year to 31st March 2022 carries interest payable monthly at a rate of 2.5% over the Bank of England base rate. The capital element is repayable in full on 30th June 2026.

12. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 617,175 |  | 617,175 |  |

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 617,175 |  |

| Balance at 31 March 2025 | 617,175 |  |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 147,160 | Ordinary | 1 | 147,160 |  | 147,160 |  |

14. | RESERVES

| Unrealised |

| intra-group |

| property |  | Fair |

| Retained |  | Share |  | transfer |  | value |

| earnings |  | premium |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ | £ |

| At 1 April 2024 | 8,633,265 |  | 7,350 |  | 2,234,347 |  | 5,285,215 |  | 16,160,177 |  |

| Deficit for the year | (100,724 | ) | (100,724 | ) |

| At 31 March 2025 | 8,532,541 |  | 7,350 |  | 2,234,347 |  | 5,285,215 |  | 16,059,453 |  |

| Stonehurst Estates Limited (Registered number: 01070521) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| S A Briggs

| Balance outstanding at start of year | (939,167 | ) | (57,167 | ) |

| Amounts advanced | - |  | (1,277,000 | ) |

| Amounts repaid | - |  | 395,000 |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (939,167 | ) |

16. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S A Briggs.

| The company's parent company is Stonehurst Group Limited whose registered office is in England.