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REGISTERED NUMBER: 00329147 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2025

FOR

THE FOUNTAIN PROPERTY TRUST CO LTD

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

THE FOUNTAIN PROPERTY TRUST CO LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 5TH APRIL 2025

| DIRECTORS: | Mrs A E Hamer

| Mrs E G Lambourne

| T J Hamer

| Mrs J L Hamer

| D G C Zazzeroni

| SECRETARY: | T J Hamer

| REGISTERED OFFICE: | 161 Adel Lane

| Leeds

| West Yorkshire

| LS16 8BY

| REGISTERED NUMBER: | 00329147 (England and Wales)

| ACCOUNTANTS: | Cresswells

| 12 Market Street

| Hebden Bridge

| West Yorkshire

| HX7 6AD

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

BALANCE SHEET

5TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 956 |  | 400 |  |

Investments | 5 | 633,359 |  | 648,941 |  |

Investment property | 6 | 1,060,000 |  | 1,060,000 |  |

1,694,315 |  | 1,709,341 |  |

CURRENT ASSETS

Debtors | 7 | 21,298 |  | 7,063 |  |

Cash at bank | 23,153 |  | 95,496 |  |

44,451 |  | 102,559 |  |

CREDITORS

Amounts falling due within one year | 8 | 229,666 |  | 248,466 |  |

NET CURRENT LIABILITIES | (185,215 | ) | (145,907 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,509,100 |  | 1,563,434 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (3,333 | ) | (11,333 | ) |

PROVISIONS FOR LIABILITIES | (46,842 | ) | (58,331 | ) |

NET ASSETS | 1,458,925 |  | 1,493,770 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 24,000 |  | 24,000 |  |

Fair value reserve | 11 | 249,971 |  | 284,858 |  |

Retained earnings | 1,184,954 |  | 1,184,912 |  |

SHAREHOLDERS' FUNDS | 1,458,925 |  | 1,493,770 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 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.

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

BALANCE SHEET - continued

5TH APRIL 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 2nd January 2026 and were signed on its behalf by:

T J Hamer - Director

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

1. | STATUTORY INFORMATION

| The Fountain Property Trust Co 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.

| 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.

| Turnover

| Turnover represents the amount of rents receivable.

| 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 | - | over 5 years

| Investment property

| Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve. No depreciation is provided on investment properties.

| Depreciation is not provided in respect of investment properties. This treatment is a departure from the Companies Act 2006 concerning the depreciation of fixed assets. However, such properties are not held for consumption but for investment and the directors consider systematic annual depreciation would be inappropriate and that this policy is necessary for the accounts to give a true and fair view. Depreciation is only one of the many factors reflected in the valuation and the amount which may otherwise have been shown cannot be separately identified or quantified.

| 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 5 (2024 - 5 ) .

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 6th April 2024 | 4,800 |  |

| Additions | 1,029 |  |

| Disposals | (1,999 | ) |

| At 5th April 2025 | 3,830 |  |

| DEPRECIATION

| At 6th April 2024 | 4,400 |  |

| Charge for year | 299 |  |

| Eliminated on disposal | (1,825 | ) |

| At 5th April 2025 | 2,874 |  |

| NET BOOK VALUE

| At 5th April 2025 | 956 |  |

| At 5th April 2024 | 400 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investment

£ |

| COST OR VALUATION

| At 6th April 2024 | 648,941 |  |

| Additions | 1,203,199 |  |

| Disposals | (1,235,760 | ) |

| Revaluations | 16,979 |  |

| At 5th April 2025 | 633,359 |  |

| NET BOOK VALUE

| At 5th April 2025 | 633,359 |  |

| At 5th April 2024 | 648,941 |  |

| Cost or valuation at 5th April 2025 is represented by:

| Other

| investment

£ |

| Valuation in 2025 | 16,979 |  |

| Cost | 616,380 |  |

633,359 |  |

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 6th April 2024

| and 5th April 2025 | 1,060,000 |  |

| NET BOOK VALUE

| At 5th April 2025 | 1,060,000 |  |

| At 5th April 2024 | 1,060,000 |  |

| Fair value at 5th April 2025 is represented by:

£ |

| Valuation in 2021 | 279,594 |  |

| Cost | 780,406 |  |

1,060,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 780,406 |  | 780,406 |  |

| Aggregate depreciation | (275,711 | ) | (260,414 | ) |

| Investment property was valued on open market basis on 5th April 2025 by the directors. .

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

2025 | 2024 |

£ | £ |

| Other debtors | 8,901 |  | 7,063 |  |

| Directors' current accounts | 12,397 |  | - |  |

21,298 |  | 7,063 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,000 |  | 8,000 |  |

| Tax | 12,134 |  | - |  |

| Social security and other taxes | 1,426 |  | 1,203 |  |

| Other creditors | 98,953 |  | 83,436 |  |

| Directors' current accounts | 103,961 |  | 142,298 |  |

| Accrued expenses | 5,192 |  | 13,529 |  |

229,666 |  | 248,466 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 3,333 |  | 8,000 |  |

| Bank loans - 2-5 years | - |  | 3,333 |  |

3,333 |  | 11,333 |  |

THE FOUNTAIN PROPERTY TRUST CO LTD (REGISTERED NUMBER: 00329147)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 24,000 | Ordinary | £1 | 24,000 |  | 24,000 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 6th April 2024 | 284,858 |  |

| Fair value adjustment | (34,887 | ) |

| At 5th April 2025 | 249,971 |  |