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REGISTERED NUMBER: 10740800 (England and Wales)

White Mountain Luxury Properties Ltd

Unaudited Financial Statements

for the Year Ended 29 April 2025

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Contents of the Financial Statements

for the Year Ended 29 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| White Mountain Luxury Properties Ltd |

Company Information

for the Year Ended 29 April 2025

| DIRECTOR: | Mr S Rudich

| REGISTERED OFFICE: | 383 Bury New Road

| Prestwich

| Manchester

| England

| M25 1AW

| REGISTERED NUMBER: | 10740800 (England and Wales)

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Balance Sheet

29 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,076,659 |  | 1,076,659 |  |

CURRENT ASSETS

Debtors | 6 | 5,000 |  | 816 |  |

Cash at bank | 874 |  | 3,185 |  |

5,874 |  | 4,001 |  |

CREDITORS

Amounts falling due within one year | 7 | (185,155 | ) | (182,140 | ) |

NET CURRENT LIABILITIES | (179,281 | ) | (178,139 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 897,378 |  | 898,520 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (862,069 | ) | (865,812 | ) |

NET ASSETS | 35,309 |  | 32,708 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 35,209 |  | 32,608 |  |

SHAREHOLDERS' FUNDS | 35,309 |  | 32,708 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 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.

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Balance Sheet - continued

29 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 January 2026 and were signed by:

Mr S Rudich - Director

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Notes to the Financial Statements

for the Year Ended 29 April 2025

1. | GENERAL INFORMATION

| The company is a private company limited by share capital, incorporated in England and Wales.

| The address of its registered office is:

| 383 Bury New Road

| Prestwich

| Manchester

| M25 1AW

| England

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. | ACCOUNTING POLICIES

| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| BASIS OF PREPARATION

| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| REVENUE RECOGNITION

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| TANGIBLE ASSETS

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| CASH AND CASH EQUIVALENTS

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Notes to the Financial Statements - continued

for the Year Ended 29 April 2025

3. | ACCOUNTING POLICIES - continued

| TRADE DEBTORS

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| TRADE CREDITORS

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| BORROWINGS

| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

| SHARE CAPITAL

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| FINANCIAL INSTRUMENTS

| Classification

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets and liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities,

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Notes to the Financial Statements - continued

for the Year Ended 29 April 2025

5. | TANGIBLE FIXED ASSETS

| Furniture, |

| fittings |

| Land and |  | and |

| buildings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 30 April 2024

| and 29 April 2025 | 1,069,454 |  | 7,205 |  | 1,076,659 |  |

| NET BOOK VALUE

| At 29 April 2025 | 1,069,454 |  | 7,205 |  | 1,076,659 |  |

| At 29 April 2024 | 1,069,454 |  | 7,205 |  | 1,076,659 |  |

| Included within the net book value of land and buildings above is £1,069,454 (2024 - £1,069,454) in respect of freehold land and buildings.

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| VAT | - |  | 816 |  |

| Amounts falling due after more than one year:

| Trade debtors | 5,000 |  | - |  |

| Aggregate amounts | 5,000 |  | 816 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1,085 |  |

| Other creditors | 185,155 |  | 181,055 |  |

185,155 |  | 182,140 |  |

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

2025 | 2024 |

£ | £ |

| Loans and borrowings | 862,069 |  | 865,812 |  |

| White Mountain Luxury Properties Ltd (Registered number: 10740800) |

Notes to the Financial Statements - continued

for the Year Ended 29 April 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary share | 1 | 100 |  | 100 |  |

10. | RELATED PARTY TRANSACTIONS

| The company is mainly controlled by Apple Green Properties Limited. The financial statements of which are available on company house (Company House registration number : 08045164).