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Company Registration Number: 13657104

Belmore Real Estate Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 31 October 2025

Belmore Real Estate Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr. Noel Tiffney
Company Registration Number | 13657104
Registered Office and Business Address | 513 Linen Hall
| 162-168 Regent Street
| London
| W1B 5TB
| United Kingdom
Accountants | Muldoon
| 16 Mount Charles
| Belfast
| BT7 1NZ
| Northern Ireland
Bankers | Barclays Bank PLC
| Leicester
| LE87 2BB

Belmore Real Estate Ltd

DIRECTOR'S REPORT

for the financial year ended 31 October 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 October 2025.

Principal Activity

The principal activity of the company is that of real estate activities.

Director

The director who served during the financial year is as follows:

Mr. Noel Tiffney

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Noel Tiffney

Director

22 December 2025

Belmore Real Estate Ltd

INCOME STATEMENT

for the financial year ended 31 October 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Income |  | 145,965 |  | 200,977
Expenditure |  | (142,964) |  | (142,751)
|  | ───────── |  | ─────────
Surplus before interest |  | 3,001 |  | 58,226
Interest receivable and similar income |  | 560 |  | 213
Interest payable and similar expenses |  | (17) |  | -
|  | ───────── |  | ─────────
Surplus before tax |  | 3,544 |  | 58,439
Tax on surplus |  | (1,853) |  | (10,419)
|  | ───────── |  | ─────────
Surplus for the financial year |  | 1,691 |  | 48,020
|  | ───────── |  | ─────────
Total comprehensive income |  | 1,691 |  | 48,020
|  | ═════════ |  | ═════════

Belmore Real Estate Ltd

Company Registration Number: 13657104

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 18,388 |  | 25,191
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 258,132 |  | 3,888
Cash and cash equivalents |  |  | 70,587 |  | 523,412
|  |  | ───────── |  | ─────────
|  |  | 328,719 |  | 527,300
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | 114,107 |  | (53,936)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 442,826 |  | 473,364
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 461,214 |  | 498,555
Provisions for liabilities |  | 8 | (4,935) |  | (6,267)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 456,279 |  | 492,288
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | 456,269 |  | 492,278
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 456,279 |  | 492,288
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 22 December 2025

________________________________ |  |  |  |  |
Mr. Noel Tiffney |  |  |  |  |
Director |  |  |  |  |

Belmore Real Estate Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Belmore Real Estate Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13657104. The registered office of the company is 513 Linen Hall, 162-168 Regent Street, London, W1B 5TB, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Income
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable income for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable income and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Research and development
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 November 2024 | 42,185 | 42,185
| Additions | 1,937 | 1,937
|  | ───────── | ─────────
| At 31 October 2025 | 44,122 | 44,122
|  | ───────── | ─────────
| Depreciation
| At 1 November 2024 | 16,994 | 16,994
| Charge for the financial year | 8,740 | 8,740
|  | ───────── | ─────────
| At 31 October 2025 | 25,734 | 25,734
|  | ───────── | ─────────
| Net book value
| At 31 October 2025 | 18,388 | 18,388
|  | ═════════ | ═════════
| At 31 October 2024 | 25,191 | 25,191
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 10,200 | -
| Director's current account (Note 9) | 242,844 | -
| Taxation (Note 7) | 1,907 | 771
| Prepayments and accrued income | 3,181 | 3,117
|  | ───────── | ─────────
|  | 258,132 | 3,888
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Client bank overdrafts | (66,187) | -
| Amounts owed to group undertakings | (65,445) | -
| Taxation (Note 7) | 3,186 | 4,153
| Director's current account | - | 41,427
| Other creditors | 702 | 5,876
| Accruals | 13,637 | 2,480
|  | ───────── | ─────────
|  | (114,107) | 53,936
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 1,907 | 771
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 3,186 | 4,153
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 6,267 | 6,267 | -
| Charged to income and expenditure | (1,332) | (1,332) | 6,267
|  | ───────── | ───────── | ─────────
| At financial year end | 4,935 | 4,935 | 6,267
|  | ═════════ | ═════════ | ═════════

9. | Director's advances, credits and guarantees
| During the financial year, the company made a loan to a director amounting to £242,844. This was repaid within 9 months of the year end.

10. | Controlling interest
| Mr N.Tiffney is the company's ultimate controlling party as he holds 100% of the ordinary share capital.