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| GNR ESTATES LIMITED

| REPORT OF THE DIRECTOR AND

| ABRIDGED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED

| 30 JUNE 2025

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

GNR ESTATES LIMITED

COMPANY INFORMATION

for the year ended 30 June 2025

| DIRECTOR: | G N Rashid

| REGISTERED OFFICE: | Top Floor

| 4 Churchill Court

| 58 Station Road

| North Harrow

| Middlesex

| HA2 7ST

| REGISTERED NUMBER: | 08583232 (England and Wales)

| ACCOUNTANTS: | ADAMS MOORHOUSE LIMITED, Chartered Accountants

| 4 Churchill Court

| 58 Station Road

| North Harrow

| Middlesex

| HA2 7ST

| BANKERS: | Barclays Bank PLC

| Corporate Branch

| Leicester

| Leicestershire

| LE87 2BB

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,200,000 |  | 1,200,000 |  |

CURRENT ASSETS

Cash at bank | 114,462 |  | 98,045 |  |

CREDITORS

Amounts falling due within one year | 5 | 753,171 |  | 764,982 |  |

NET CURRENT LIABILITIES | (638,709 | ) | (666,937 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 561,291 |  | 533,063 |  |

PROVISIONS FOR LIABILITIES | 6 | 59,278 |  | 59,278 |  |

NET ASSETS | 502,013 |  | 473,785 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Other reserves | 7 | 252,712 |  | 252,712 |  |

Retained earnings | 7 | 249,201 |  | 220,973 |  |

SHAREHOLDERS' FUNDS | 502,013 |  | 473,785 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

STATEMENT OF FINANCIAL POSITION - continued

30 June 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 director and authorised for issue on 20 November 2025 and were signed by:

G N Rashid - Director

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| GNR 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 relates to the the rental income receivable on the investment property. The company has not opted for option to VAT and therefore VAT is not applicable.

| 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 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.

3. | EMPLOYEES AND DIRECTORS

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

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 July 2024

| and 30 June 2025 | 1,200,000 |  |

| Net book value

| At 30 June 2025 | 1,200,000 |  |

| At 30 June 2024 | 1,200,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2016 | 11,990 |  |

| Valuation in 2018 | 100,000 |  |

| Valuation in 2021 | 200,000 |  |

| Cost | 888,010 |  |

1,200,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 888,010 |  | 888,010 |  |

| The investment property was valued on an informal basis basis on 30 June 2025 by the director .

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

2025 | 2024 |

£ | £ |

| UK Corporation Tax | 7,326 |  | 3,286 |  |

| Directors' current accounts | 717,276 |  | 737,977 |  |

| Accrued expenses | 28,569 |  | 23,719 |  |

753,171 |  | 764,982 |  |

6. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 59,278 |  | 59,278 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 59,278 |  |

| Balance at 30 June 2025 | 59,278 |  |

GNR ESTATES LIMITED (REGISTERED NUMBER: 08583232)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

7. | RESERVES

| Retained |  | Other |

| earnings |  | reserves |  | Totals

£ | £ | £ |

| At 1 July 2024 | 220,973 |  | 252,712 |  | 473,685 |  |

| Profit for the year | 28,228 |  | 28,228 |  |

| At 30 June 2025 | 249,201 |  | 252,712 |  | 501,913 |  |

8. | CONTINGENT LIABILITIES

| As far as the Director is aware, there were no contingent liabilities at the balance sheet date.

9. | RELATED PARTY DISCLOSURES

| During the year the company received income of £20,000 (2022 £20,000) by way of rent from the director. The rent was determined on an open market value basis.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is G N Rashid.