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REGISTERED NUMBER: 11922153 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Rafter Properties NW Limited |

| Rafter Properties NW Limited (Registered number: 11922153) |

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| Rafter Properties NW Limited |

Company Information

for the year ended 30 April 2025

| DIRECTORS: | J E Rafter

| J J Rafter

| S D Rafter

| C Fitzpatrick

| REGISTERED OFFICE: | 131a Stockport Road

| Cheadle

| Cheshire

| SK8 2DP

| REGISTERED NUMBER: | 11922153 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Rafter Properties NW Limited (Registered number: 11922153) |

Balance Sheet

30 April 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investment property | 4 | 78,269 |  | - |  |

CURRENT ASSETS

Cash at bank and in hand | 6,073 |  | 4 |  |

CREDITORS

Amounts falling due within one year | 5 | (30,372 | ) | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (24,299 | ) | 4 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 53,970 |  | 4 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (69,176 | ) | - |  |

NET (LIABILITIES)/ASSETS | (15,206 | ) | 4 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (15,210 | ) | - |  |

(15,206 | ) | 4 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 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 15 January 2026 and were signed on its behalf by:

S D Rafter - Director

| Rafter Properties NW Limited (Registered number: 11922153) |

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| Rafter Properties NW 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.

| Turnover

| Turnover represents net services representing rental income, excluding value added tax in the UK and is recognised over the term of the rental agreement on a monthly basis.

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at fair value at the reporting date, any changes in fair value are recognised in profit or loss and presented within "Other operating gains/(losses)".

| When an investment property is sold, the profit or loss on disposal, which is the difference between the carrying value and the sale proceeds is presented within "Other operating income/expense".

| 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.

| Valuation of investment property

| Investment properties have been valued at an open market value based on valuations performed by third party experts at a specific date. The directors use their judgement to apply any material changes from the date of the valuation to the balance sheet date.

| Share capital

| Ordinary shares are classed as equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. | EMPLOYEES AND DIRECTORS

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

| Rafter Properties NW Limited (Registered number: 11922153) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

4. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| Additions | 78,269 |  |

| At 30 April 2025 | 78,269 |  |

| NET BOOK VALUE

| At 30 April 2025 | 78,269 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 3,871 |  | - |  |

| Trade creditors | 1 |  | - |  |

| Amounts owed to associates | 25,000 |  | - |  |

| Other creditors | 1,500 |  | - |  |

30,372 |  | - |  |

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

2025 | 2024 |

| £ | £

| Bank loans | 69,176 |  | - |  |

7. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Rafter Properties NW Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 Rafter Properties NW Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rafter Properties NW Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rafter Properties NW Limited and state those matters that we have agreed to state to the Board of Directors of Rafter Properties NW Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rafter Properties NW Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rafter Properties NW 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 loss of Rafter Properties NW Limited. You consider that Rafter Properties NW 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 Rafter Properties NW 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.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

15 January 2026