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REGISTERED NUMBER: 12014503 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PREROLLA INVESTMENTS LTD

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

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 |

PREROLLA INVESTMENTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | E Gladwin

| V Siennicki

| REGISTERED OFFICE: | 258, Ferrari House Field End Road

| Eastcote

| Ruislip

| United Kingdom

| HA4 9UU

| REGISTERED NUMBER: | 12014503 (England and Wales)

| ACCOUNTANTS: | Diverset Limited

| Chartered Accountants

| Ferrari House

| 258 Field End Road

| Ruislip

| Middlesex

| HA4 9UU

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,855,584 |  | 1,533,180 |  |

CURRENT ASSETS

Debtors | 5 | 11,516 |  | 18,053 |  |

Cash at bank and in hand | 5,146 |  | 1,927 |  |

16,662 |  | 19,980 |  |

CREDITORS

Amounts falling due within one year | 6 | 546,137 |  | 253,460 |  |

NET CURRENT LIABILITIES | (529,475 | ) | (233,480 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,326,109 |  | 1,299,700 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,327,648 |  | 1,327,648 |  |

NET LIABILITIES | (1,539 | ) | (27,948 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (1,639 | ) | (28,048 | ) |

SHAREHOLDERS' FUNDS | (1,539 | ) | (27,948 | ) |

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.

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

BALANCE SHEET - continued

31 MARCH 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:

E Gladwin - Director

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Prerolla Investments 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.

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.

| The directors have concluded that the company is and remains a going concern based on assets value, rental income and debt serviceability, and support from Prerolla Ltd, under common control.

| Turnover

| Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

| 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 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 NIL (2024 - NIL).

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 1,533,180 |  |

| Additions | 322,404 |  |

| At 31 March 2025 | 1,855,584 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,855,584 |  |

| At 31 March 2024 | 1,533,180 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 11,516 |  | 18,053 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 39,900 |  | - |  |

| Trade creditors | (2 | ) | 291 |  |

| Taxation and social security | 2,859 |  | - |  |

| Other creditors | 503,380 |  | 253,169 |  |

546,137 |  | 253,460 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,127,648 |  | 1,127,648 |  |

| Other creditors | 200,000 |  | 200,000 |  |

1,327,648 |  | 1,327,648 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 1,127,648 |  | 1,127,648 |  |

PREROLLA INVESTMENTS LTD (REGISTERED NUMBER: 12014503)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 1,167,548 |  | 1,127,648 |  |

| The mortgage loans are on an interest only basis and are secured on the investment property.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| E Gladwin and V Siennicki

| Balance outstanding at start of year | 5,770 |  | - |  |

| Amounts advanced | 4,297 |  | 5,770 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,067 |  | 5,770 |  |

10. | RELATED PARTY DISCLOSURES

| At the year end, the company owed Prerolla Ltd, a company under common control £297,128 (2024: 249,647).

| The company has received a loan of £200,000 (2024 : £200,000) from Mr Gladwin's parents, with no interest or repayment specified.

| At the year end, the company was owed by E Gladwin, a Director £10,067 (2024 : £5,770 due from company). This loan was repaid in October 2025.