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REGISTERED NUMBER: 09516065 (England and Wales)

Tommac Properties Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

| Tommac Properties Limited (Registered number: 09516065) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Tommac Properties Limited |

Company Information

for the year ended 31 March 2025

| Director: | T McNerney

| Registered office: | 61 Bridge Street

| Kington

| Herefordshire

| HR5 3DJ

| Registered number: | 09516065 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| 3rd Floor

| 86 - 90 Paul Street

| London

| EC2A 4NE

| Tommac Properties Limited (Registered number: 09516065) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 3 | 13,699 |  | 16,114 |  |

Investment property | 4 | 6,651,893 |  | 6,530,691 |  |

6,665,592 |  | 6,546,805 |  |

Current assets

Debtors | 5 | 3,586,653 |  | 159,184 |  |

Cash at bank | 139,168 |  | 65,038 |  |

3,725,821 |  | 224,222 |  |

Creditors

Amounts falling due within one year | 6 | 10,317,601 |  | 5,530,233 |  |

Net current liabilities | (6,591,780 | ) | (5,306,011 | ) |

Total assets less current liabilities | 73,812 |  | 1,240,794 |  |

Capital and reserves

Called up share capital | 8 | 161 |  | 100 |  |

Retained earnings | 9 | 73,651 |  | 1,240,694 |  |

Shareholders' funds | 73,812 |  | 1,240,794 |  |

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 by the director and authorised for issue on 4 December 2025 and were signed by:

T McNerney - Director

| Tommac Properties Limited (Registered number: 09516065) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | 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 represents amounts receivable for services provided in the year.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Investment property

| Investment properties are included in the balance sheet at their most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Although this accounting policy is in accordance with the applicable accounting standard, SSAP19, Accounting for Investment Properties, it is departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors, compliance with the standard is necessary for the financial statements to give a true and fair view.

| 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.

2. | Employees and directors

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

3. | Tangible fixed assets

Fixtures |

and |

fittings |

| £

| Cost

| At 1 April 2024

| and 31 March 2025 | 54,650 |  |

| Depreciation

| At 1 April 2024 | 38,536 |  |

| Charge for year | 2,415 |  |

| At 31 March 2025 | 40,951 |  |

| Net book value

| At 31 March 2025 | 13,699 |  |

| At 31 March 2024 | 16,114 |  |

| Tommac Properties Limited (Registered number: 09516065) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | Investment property

Total |

| £

| Fair value

| At 1 April 2024 | 6,530,691 |  |

| Additions | 234,642 |  |

| Disposals | (113,440 | ) |

| At 31 March 2025 | 6,651,893 |  |

| Net book value

| At 31 March 2025 | 6,651,893 |  |

| At 31 March 2024 | 6,530,691 |  |

| Fair value at 31 March 2025 is represented by:

| £

| Cost | 6,651,893 |  |

5. | Debtors

2025 | 2024 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 8,220 |  | 15,940 |  |

| Other debtors | 103,703 |  | 143,244 |  |

111,923 |  | 159,184 |  |

| Amounts falling due after more than one year:

| Other debtors | 3,474,730 |  | - |  |

| Aggregate amounts | 3,586,653 |  | 159,184 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | - |  | 2,109,469 |  |

| Trade creditors | 6,788 |  | 7,581 |  |

| Taxation and social security | 44,365 |  | 51,202 |  |

| Other creditors | 10,266,448 |  | 3,361,981 |  |

10,317,601 |  | 5,530,233 |  |

7. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | - |  | 2,109,469 |  |

| The bank loan is secured on the investment properties held by the company.

| Tommac Properties Limited (Registered number: 09516065) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

8. | Called up share capital

| Number: |  | Class: |  | Nominal |  | 2025 |  | 2024 |  |

|  | Value: |  | (£ | ) | (£ | ) |

| 81 |  | Ordinary |  | £1 |  | 81 |  | 60 |  |

| 20 |  | A |  | £1 |  | 20 |  | 20 |  |

| 20 |  | B |  | £1 |  | 20 |  | 20 |  |

| 20 |  | C |  | £1 |  | 20 |  |

| 20 |  | D |  | £1 |  | 20 |  |

|  | 161 |  | 100 |  |

9. | Reserves

Retained |

earnings |

| £

| At 1 April 2024 | 1,240,694 |  |

| Profit for the year | 72,957 |  |

| Dividends | (1,240,000 | ) |

| At 31 March 2025 | 73,651 |  |

10. | Related party disclosures

| Included in other creditors is £10,242,997 (2024 - £3,340,000) owed to the director.