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REGISTERED NUMBER: 13986397 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

E'SCAASI PROPERTIES LTD

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 910,465 |  | 901,332 |  |

CURRENT ASSETS

Debtors | 5 | 2,832 |  | 2,368 |  |

Cash at bank | 48,270 |  | 4,719 |  |

51,102 |  | 7,087 |  |

CREDITORS

Amounts falling due within one year | 6 | (746,242 | ) | (711,903 | ) |

NET CURRENT LIABILITIES | (695,140 | ) | (704,816 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 215,325 |  | 196,516 |  |

PROVISIONS FOR LIABILITIES | (52,564 | ) | (52,564 | ) |

NET ASSETS | 162,761 |  | 143,952 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 157,694 |  | 157,694 |  |

Retained earnings | 4,967 |  | (13,842 | ) |

162,761 |  | 143,952 |  |

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.

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

STATEMENT OF FINANCIAL POSITION - 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 16 October 2025 and were signed on its behalf by:

J Isaacs - Director

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| E'Scaasi Properties 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: | 13986397

| Registered office: | DPC Accountants Ltd

| Stone House

| 55 Stone Road Business Park

| Stoke-On-Trent

| Staffordshire

| ST4 6SR

| The principal activity of the company during the year was that of a property investment company.

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.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| REVENUE RECOGNITION

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

| 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.

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| 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.

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 901,332 |  |

| Additions | 9,133 |  |

| At 31 March 2025 | 910,465 |  |

| NET BOOK VALUE

| At 31 March 2025 | 910,465 |  |

| At 31 March 2024 | 901,332 |  |

| The directors consider the investment property is stated at fair value.

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2024 | 210,258 |  |

| Cost | 700,207 |  |

910,465 |  |

| The directors consider the investment properties to be stated at fair value as at 31st March 2025.

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | - |  | 2,368 |  |

| Prepayments | 2,832 |  | - |  |

2,832 |  | 2,368 |  |

E'SCAASI PROPERTIES LTD (REGISTERED NUMBER: 13986397)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 146,555 |  | - |  |

| Tax | 1,173 |  | - |  |

| Other creditors | 476,584 |  | 588,984 |  |

| Directors' loan accounts | 120,280 |  | 120,280 |  |

| Accruals and deferred income | 1,650 |  | 2,639 |  |

746,242 |  | 711,903 |  |

7. | POST BALANCE SHEET EVENTS

| There were no significant events up to the date of approval of the financial statements by the Board