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REGISTERED NUMBER: 04599264 (England and Wales)

| CUMBRIAN HOMES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CUMBRIAN HOMES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | K W Pallister

| N A Pallister

| REGISTERED OFFICE: | Shorrock House

| 1 Faraday Court

| Fulwood

| Preston

| Lancashire

| PR2 9NB

| REGISTERED NUMBER: | 04599264 (England and Wales)

| ACCOUNTANTS: | Rushtons

| Chartered Accountants

| Shorrock House

| 1 Faraday Court

| Fulwood

| Preston

| Lancashire

| PR2 9NB

| SOLICITORS: | Harrison Drury

| Bridge mills

| Stramongate

| Kendal

| LA9 4BD

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 356,175 |  | 370,265 |  |

Investments | 6 | 1,168,170 |  | 2,102,548 |  |

1,524,346 |  | 2,472,814 |  |

CURRENT ASSETS

Stocks | 250,000 |  | 250,000 |  |

Debtors | 1,105,141 |  | 1,335,604 |  |

Cash at bank and in hand | 2,208,297 |  | 1,471,614 |  |

3,563,438 |  | 3,057,218 |  |

CREDITORS

Amounts falling due within one year | 61,558 |  | 378,662 |  |

NET CURRENT ASSETS | 3,501,880 |  | 2,678,556 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,026,226 |  | 5,151,370 |  |

PROVISIONS FOR LIABILITIES | 55,911 |  | 66,835 |  |

NET ASSETS | 4,970,315 |  | 5,084,535 |  |

CAPITAL AND RESERVES

Called up share capital | 6,773,439 |  | 6,773,439 |  |

Share premium | 1,894,930 |  | 1,894,930 |  |

Capital redemption reserve | 425,932 |  | 425,932 |  |

Retained earnings | (4,123,986 | ) | (4,009,766 | ) |

SHAREHOLDERS' FUNDS | 4,970,315 |  | 5,084,535 |  |

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

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

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

ABRIDGED BALANCE SHEET - continued

30 SEPTEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

K W Pallister - Director

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Cumbrian Homes 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Goodwill

| Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet. Goodwill is not amortised since it is immaterial.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery | - | at varying rates on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Work in progress and stocks

| Work in progress and stocks are stated at the lower of cost and net realisable value. Cost represents all direct development expenditure.

| Land for development is stated at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1 |  |

| At 30 September 2024 | 1 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 556,040 |  |

| Additions | 57,391 |  |

| At 30 September 2025 | 613,431 |  |

| DEPRECIATION

| At 1 October 2024 | 185,775 |  |

| Charge for year | 71,481 |  |

| At 30 September 2025 | 257,256 |  |

| NET BOOK VALUE

| At 30 September 2025 | 356,175 |  |

| At 30 September 2024 | 370,265 |  |

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 October 2024 | 3,684,922 |  |

| Additions | 629,185 |  |

| Disposals | (1,849,070 | ) |

| Revaluations | (17,884 | ) |

| Dividends received | 12,487 |  |

| Reclassification/transfer | 290,904 |  |

| At 30 September 2025 | 2,750,544 |  |

| PROVISIONS

| At 1 October 2024

| and 30 September 2025 | 1,582,374 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,168,170 |  |

| At 30 September 2024 | 2,102,548 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Totals

£ |

| Valuation in 2022 | (51,417 | ) |

| Valuation in 2023 | 48,043 |  |

| Valuation in 2024 | 303,432 |  |

| Valuation in 2025 | (17,884 | ) |

| Cost | 2,468,370 |  |

2,750,544 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| K W Pallister

| Balance outstanding at start of year | 602,186 |  | (2,814 | ) |

| Amounts advanced | 2,781,109 |  | 1,350,000 |  |

| Amounts repaid | (3,131,272 | ) | (745,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 252,023 |  | 602,186 |  |

| CUMBRIAN HOMES LIMITED (REGISTERED NUMBER: 04599264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| N A Pallister

| Balance outstanding at start of year | 395,324 |  | - |  |

| Amounts advanced | 189,522 |  | 395,324 |  |

| Amounts repaid | (100,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 484,846 |  | 395,324 |  |

8. | RELATED PARTY DISCLOSURES

| The controlling party is K W Pallister.