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REGISTERED NUMBER: 00868130 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Deckerland Limited |

Deckerland Limited (Registered number: 00868130)

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 |

Chartered Certified Accountants' Report | 11 |

Deckerland Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | D T Peters

| REGISTERED OFFICE: | Devonshire House

| 4 Dukes Ride

| Crowthorne

| Berkshire

| RG45 6LT

| REGISTERED NUMBER: | 00868130 (England and Wales)

| ACCOUNTANTS: | PKB Accountants Limited

| Chartered Certified Accountants

| Beechey House

| 87 Church Street

| Crowthorne

| Berkshire

| RG45 7AW

Deckerland Limited (Registered number: 00868130)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 10,531 |  | 170,000 |  |

Investment property | 6 | 2,179,849 |  | 2,070,000 |  |

2,190,380 |  | 2,240,000 |  |

CURRENT ASSETS

Debtors | 7 | 1,005 |  | 15,305 |  |

Cash at bank | 112,495 |  | 69,698 |  |

113,500 |  | 85,003 |  |

CREDITORS

Amounts falling due within one year | 8 | 84,894 |  | 161,632 |  |

NET CURRENT ASSETS/(LIABILITIES) | 28,606 |  | (76,629 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,218,986 |  | 2,163,371 |  |

PROVISIONS FOR LIABILITIES | 40,136 |  | 22,517 |  |

NET ASSETS | 2,178,850 |  | 2,140,854 |  |

Deckerland Limited (Registered number: 00868130)

Balance Sheet - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 12,215 |  | 12,215 |  |

Share premium | 354,491 |  | 354,491 |  |

Revaluation reserve | 9 | 676,535 |  | 654,654 |  |

Retained earnings | 1,135,609 |  | 1,119,494 |  |

SHAREHOLDERS' FUNDS | 2,178,850 |  | 2,140,854 |  |

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 and authorised for issue by the director and authorised for issue on 30 November 2025 and were signed by:

D T Peters - Director

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Deckerland 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.

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

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.

| 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.

| Turnover

| Turnover represents property rental income received net of VAT.

| Tangible fixed assets

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

| Temporary buildings | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are shown at fair value.

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the year comprises current and deferred tax. Tax is recognised in the Income statement, except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be r ecovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax a llowances have been met.

| Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

| Investments

| Investments are shown at market value in the balance sheet.

| Cash and cash equivalents

| Cash at bank and in hand are basic financial assets and include cash in hand.

| Finance costs

| Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 ' Other Financial Instruments Issues ' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or the realise the asset and settle the liability simultaneously.

| Loans and receivables

| Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and other receivables are measured at amortised cost using the effective interest method,less any impairment.

| Interest is recognised by applying the effective interest rate, except for short term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

| Trade debtors with no stated interest rate and receivable within one year are recorded at a transaction price. Any losses arising from impairment are recognised in the income statement in any other administrative expenses.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income statement.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

| Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables with no stated interest rate or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

| (i) Useful economic lives of tangible assets

| The company exercises judgement to determine useful lives and residual values of the assets. The assets are depreciated down to their residual values over their estimated useful lives.

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| (ii) Impairment of debtors

| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Temporary |  | and |

| buildings |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,505 |  | 918 |  | 2,423 |  |

| DEPRECIATION

| At 1 April 2024

| and 31 March 2025 | 1,505 |  | 918 |  | 2,423 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | - |  | - |  |

| At 31 March 2024 | - |  | - |  | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 April 2024 | 170,000 |  |

| Impairments | (159,469 | ) |

| At 31 March 2025 | 10,531 |  |

| NET BOOK VALUE

| At 31 March 2025 | 10,531 |  |

| At 31 March 2024 | 170,000 |  |

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2017 | (107,206 | ) |

| Valuation in 2018 | 44,000 |  |

| Valuation in 2019 | 20,000 |  |

| Valuation in 2025 | (159,469 | ) |

| Cost | 213,206 |  |

10,531 |  |

| The company owns 100% of the issued share capital of Crowthorne Heating Co. Limited.

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 2,070,000 |  |

| Additions | 6,349 |  |

| Revaluations | 103,500 |  |

| At 31 March 2025 | 2,179,849 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,179,849 |  |

| At 31 March 2024 | 2,070,000 |  |

| The investment properties were reviewed by a third party on the 31st March 2025 to reflect the current market value at the balance sheet date.

| Fair value at 31 March 2025 is represented by: |  |

| Cost |  |  | 1,415,346 |  |

| Historical valuations |  |  | 654,654 |  |

| Valuation 2025 |  |  | 109,849 |  |

|  | 2,179,849 |  |

Deckerland Limited (Registered number: 00868130)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 188 |  | 1,490 |  |

| Other debtors | 817 |  | 13,815 |  |

1,005 |  | 15,305 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 3,442 |  | 2,920 |  |

| Amounts owed to group undertakings | - |  | 92,547 |  |

| Taxation and social security | 6,431 |  | 5,477 |  |

| Other creditors | 75,021 |  | 60,688 |  |

84,894 |  | 161,632 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 654,654 |  |

| (Increase)/decrease in value | 39,500 |  |

| Deferred tax on gains | (17,619 | ) |

| At 31 March 2025 | 676,535 |  |

10. | ULTIMATE CONTROLLING PARTY

| Mr D T Peters, the director of the company, controls the company as a result of controlling, directly, 70% of the issued share capital of the company.

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Deckerland Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Deckerland Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Deckerland Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Deckerland Limited and state those matters that we have agreed to state to the director of Deckerland Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Deckerland Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Deckerland Limited. You consider that Deckerland Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Deckerland Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PKB Accountants Limited

Chartered Certified Accountants

Beechey House

87 Church Street

Crowthorne

Berkshire

RG45 7AW

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Deckerland Limited

2 December 2025