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REGISTERED NUMBER: 14116947 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

EL HEND LIMITED

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 5 | 239,085 |  | 239,085 |  |

CURRENT ASSETS

Debtors | 6 | 3,037 |  | 9,492 |  |

Cash at bank | 1,330 |  | 118 |  |

4,367 |  | 9,610 |  |

CREDITORS

Amounts falling due within one year | 7 | (151,216 | ) | (143,802 | ) |

NET CURRENT LIABILITIES | (146,849 | ) | (134,192 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 92,236 |  | 104,893 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (151,470 | ) | (151,470 | ) |

NET LIABILITIES | (59,234 | ) | (46,577 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (59,334 | ) | (46,677 | ) |

(59,234 | ) | (46,577 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

STATEMENT OF FINANCIAL POSITION - continued

31 MAY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2026 and were signed by:

A Alkhaddour - Director

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| EL HEND Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 14116947

| Registered office: | 16 Cavendish Grove

| Westbury Park

| Newcastle under Lyme

| Staffordshire

| ST5 4HB

| The principal activity of the company during the year was that of a property company.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| GOING CONCERN

| The financial statements have been prepared on the going concern basis which assumes that the company will continue to trade for the foreseeable future, and continue to receive the support from the company director.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| Investment Property Valuation

| As described in the notes to the financial statements, the investment properties are stated in the balance sheet at fair value, based on the valuation performed by the director. The director is of the opinion that the year-end valuation is not materially different to current market prices observed.

| Investment properties have been recognised at fair value by the director and they are of the opinion that there has been no material change since 31 May 2025.

| REVENUE RECOGNITION

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Investment properly is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

| Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

| If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 239,085 |  |

| NET BOOK VALUE

| At 31 May 2025 | 239,085 |  |

| At 31 May 2024 | 239,085 |  |

| The directors consider the investment properties to be stated at fair value as at 31 May 2025.

| In respect of tangible assets held at valuation, the aggregate cost, depreciation and carrying amount that would have been recognised if the assets had been carried under the historical cost model are: Aggregate cost £239,085 (2024: £239,085), Aggregate depreciation £nil (2024: £nil) and carrying value £239,085 (2024: £239,085).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Directors' loan accounts | - |  | 6,455 |  |

| Prepayments | 3,037 |  | 3,037 |  |

3,037 |  | 9,492 |  |

EL HEND LIMITED (REGISTERED NUMBER: 14116947)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Directors' current accounts | 149,316 |  | 140,184 |  |

| Accrued expenses | 1,900 |  | 3,618 |  |

151,216 |  | 143,802 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans more 5 yrs non-inst | 151,470 |  | 151,470 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 151,470 |  | 151,470 |  |

9. | RELATED PARTY DISCLOSURES

| Transactions with directors are under normal market conditions and/or not material.

10. | POST BALANCE SHEET EVENTS

| There were no material events up to the date of approval of the financial statements by the board.