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REGISTERED NUMBER: 09553606 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

ESTATES INTERNATIONAL LIMITED

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 3,764 |  | 1,075,984 |  |

Investment property | 5 | 1,237,543 |  | - |  |

1,241,307 |  | 1,075,984 |  |

Current assets

Debtors | 6 | 5,420 |  | 4,611 |  |

Cash at bank | 12,697 |  | 2,380 |  |

18,117 |  | 6,991 |  |

Creditors

Amounts falling due within one year | 7 | 887,035 |  | 742,978 |  |

Net current liabilities | (868,918 | ) | (735,987 | ) |

Total assets less current liabilities | 372,389 |  | 339,997 |  |

Creditors

Amounts falling due after more than one year | 8 | (144,429 | ) | (148,388 | ) |

Provisions for liabilities | 10 | (715 | ) | - |  |

Net assets | 227,245 |  | 191,609 |  |

Capital and reserves

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | 227,243 |  | 191,607 |  |

Shareholders' funds | 227,245 |  | 191,609 |  |

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.

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

BALANCE SHEET - continued

30 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by:

Mr M R W N Roberts - Director

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | Statutory information

| Estates International Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09553606. The registered office and business address is 3 Salterns Way, Lilliput, Poole, Dorset, BH14 8JR.

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 income received from the letting of residential properties.

| 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 | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Financial instruments

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

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

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

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | Tangible fixed assets

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 May 2024 | 1,073,322 |  | 5,247 |  | 1,078,569 |  |

| Additions | - |  | 2,331 |  | 2,331 |  |

| Disposals | - |  | (1,099 | ) | (1,099 | ) |

| Reclassification/transfer | (1,073,322 | ) | - |  | (1,073,322 | ) |

| At 30 April 2025 | - |  | 6,479 |  | 6,479 |  |

| Depreciation

| At 1 May 2024 | - |  | 2,585 |  | 2,585 |  |

| Charge for year | - |  | 941 |  | 941 |  |

| Eliminated on disposal | - |  | (811 | ) | (811 | ) |

| At 30 April 2025 | - |  | 2,715 |  | 2,715 |  |

| Net book value

| At 30 April 2025 | - |  | 3,764 |  | 3,764 |  |

| At 30 April 2024 | 1,073,322 |  | 2,662 |  | 1,075,984 |  |

5. | Investment property

| Total

£ |

| Fair value

| Additions | 164,221 |  |

| Reclassification/transfer | 1,073,322 |  |

| At 30 April 2025 | 1,237,543 |  |

| Net book value

| At 30 April 2025 | 1,237,543 |  |

| The directors believe that the current fair value of the properties is equal to their cost.

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Prepayments | 5,420 |  | 4,611 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 2,500 |  |

| Tax | 8,268 |  | 6,076 |  |

| Directors' current accounts | 876,306 |  | 731,093 |  |

| Accruals and deferred income | 2,461 |  | 3,309 |  |

887,035 |  | 742,978 |  |

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Other loans repayable

| in more than 5 years | 144,429 |  | 148,388 |  |

144,429 |  | 148,388 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans repayable

| in more than 5 years | 144,429 |  | 148,388 |  |

144,429 |  | 148,388 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 144,429 |  | 148,388 |  |

| The other loan provided by Chl Mortgages for Intermediaries Limited is secured by a charge over Apartment 1801 Michigan Point Tower.

| M Developments Ltd has a charge over Unit 4-24 Adelphi Wharf relating to a Claim notice over the property.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 715 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 715 |  |

| Balance at 30 April 2025 | 715 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

12. | Ultimate controlling party

| The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.

ESTATES INTERNATIONAL LIMITED (REGISTERED NUMBER: 09553606)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

13. | First year adoption

| These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 May 2023.

| The transition to FRS102 Section 1A small entities has resulted in a small number of changes in accounting policies to those previously used.

| The nature of these changes and their impact on opening equity and profit, where applicable, is detailed in the notes to these financial statements.