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REGISTERED NUMBER: 07356075 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| ASTON ALLOYS (PROPERTIES) LIMITED |

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ASTON ALLOYS (PROPERTIES) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr S G Betts

| Mrs H Betts

| SECRETARY: | Mr S G Betts

| REGISTERED OFFICE: | Newport House

| Newport Road

| Stafford

| Staffordshire

| ST16 1DA

| REGISTERED NUMBER: | 07356075 (England and Wales)

| ACCOUNTANTS: | Howards Limited

| Chartered Certified Accountants

| Newport House

| Newport Road

| Stafford

| Staffordshire

| ST16 1DA

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 903 |  | 1,355 |  |

Investment property | 6 | 550,000 |  | 506,817 |  |

550,903 |  | 508,172 |  |

CURRENT ASSETS

Debtors | 7 | 250 |  | - |  |

Prepayments and accrued income | 2,922 |  | 2,137 |  |

Cash at bank | 50,576 |  | 24,356 |  |

53,748 |  | 26,493 |  |

CREDITORS

Amounts falling due within one year | 8 | (90,052 | ) | (88,623 | ) |

NET CURRENT LIABILITIES | (36,304 | ) | (62,130 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 514,599 |  | 446,042 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (18,023 | ) | (26,981 | ) |

PROVISIONS FOR LIABILITIES | (34,794 | ) | (23,999 | ) |

ACCRUALS AND DEFERRED INCOME | (1,260 | ) | (1,078 | ) |

NET ASSETS | 460,522 |  | 393,984 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 11 | 158,679 |  | 115,496 |  |

Retained earnings | 301,841 |  | 278,486 |  |

SHAREHOLDERS' FUNDS | 460,522 |  | 393,984 |  |

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

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

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

STATEMENT OF FINANCIAL POSITION - continued

31 MAY 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 4 November 2025 and were signed on its behalf by:

Mr S G Betts - Director

Mrs H Betts - Director

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Aston Alloys (Properties) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07356075 and the registered office address is Newport House, Newport Road, Stafford, Staffordshire, ST16 1DA.

| The principal activity of the company is that of asset management.

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

| Functional currency

| The financial statements are prepared in sterling (£). The functional currency of the company is sterling (£).

| Significant judgements and estimates

| In determining and applying accounting policies, judgement is often required in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the reported results or net asset position of the company; it may later be determined that a different choice would have been more appropriate. Management considers that certain accounting estimates and assumptions relating to revenue, taxation, tangible fixed assets, provisions and contingent liabilities and accruals are its critical accounting estimates.

| Income

| Income relates to rental premiums received in respect of commercial property owned by the company and is recognised in the period to which the rentals relate.

| Tangible fixed assets

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

| Improvements to property | - | 20% on cost

| Investment property

| Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured are valued at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss in the period in which they arise.

| Investment properties whose fair value cannot be measured reliably without undue cost or effort on an ongoing basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| 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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

| Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Impairment of non financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| Inventories are also assessed for impairment at each reporting date. The carrying amount of each item of inventory, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of inventory or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue In operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| The directors of the company have reported a healthy profit for the year. The company continues to be cash generative and continues to meet its obligations as they fall due.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Improvements

| to

| property

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 2,259 |  |

| DEPRECIATION

| At 1 June 2024 | 904 |  |

| Charge for year | 452 |  |

| At 31 May 2025 | 1,356 |  |

| NET BOOK VALUE

| At 31 May 2025 | 903 |  |

| At 31 May 2024 | 1,355 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 506,817 |  |

| Revaluations | 43,183 |  |

| At 31 May 2025 | 550,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 550,000 |  |

| At 31 May 2024 | 506,817 |  |

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2018 | 15,000 |  |

| Valuation in 2019 | 15,000 |  |

| Valuation in 2021 | 58,494 |  |

| Valuation in 2023 | 30,000 |  |

| Valuation in 2025 | 43,183 |  |

| Cost | 388,323 |  |

550,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 215,310 |  | 215,310 |  |

| Aggregate depreciation | 21,000 |  | 21,000 |  |

| Investment property was valued on a best estimate basis on 31 May 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 250 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,868 |  | 7,529 |  |

| Taxation and social security | 11,535 |  | 13,651 |  |

| Other creditors | 70,649 |  | 67,443 |  |

90,052 |  | 88,623 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 18,023 |  | 26,981 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 25,891 |  | 34,510 |  |

| There exists a debenture in favour of the bank dated 30/01/2014, incorporating fixed and floating charges.

ASTON ALLOYS (PROPERTIES) LIMITED (REGISTERED NUMBER: 07356075) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 June 2024 | 115,496 |  |

| Fair value gain/(loss) | 43,183 |  |

| At 31 May 2025 | 158,679 |  |

12. | POST BALANCE SHEET EVENTS

| There are no significant events to report or group matters.