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Registered number: 08977227 CARAMORE PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CARAMORE PROPERTIES LIMITED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CARAMORE PROPERTIES LIMITED FOR THE YEAR ENDED 30 JUNE 2025 You consider that the Company is exempt from an audit for the year ended 30 June 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, I have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to me. I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements. Eclipse Consultancy Limited The Courtyard 14A Sydenham Road Croydon CR0 2EE 15 January 2026 Page 1
CARAMORE PROPERTIES LIMITED REGISTERED NUMBER: 08977227 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,528,720 |  | 1,529,650
|  |  | 1,528,720 |  | 1,529,650
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 24,456 |  | 26,538 |
Cash at bank and in hand | 7 | 14,259 |  | 15,638 |
|  | 38,715 |  | 42,176 |
Creditors: amounts falling due within one year | 8 | (170,490) |  | (183,819) |
Net current liabilities |  |  | (131,775) |  | (141,643)
Total assets less current liabilities |  |  | 1,396,945 |  | 1,388,007
Creditors: amounts falling due after more than one year | 9 |  | (1,161,014) |  | (1,161,030)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (42,013) |  | (42,013) |
|  |  | (42,013) |  | (42,013)
Net assets |  |  | 193,918 |  | 184,964
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Revaluation reserve |  |  | 137,276 |  | 137,276
Profit and loss account |  |  | 56,639 |  | 47,685
|  |  | 193,918 |  | 184,964
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 2
CARAMORE PROPERTIES LIMITED REGISTERED NUMBER: 08977227 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Chetan Vinodrai Shukla
Director
Date: 15 January 2026
The notes on pages 5 to 10 form part of these financial statements. Page 3

|  | CARAMORE PROPERTIES LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
|  | Called up share capital | Revaluation reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £
| At 1 July 2023 | 3 | 137,276 | 65,450 | 202,729
| Loss for the year | - | - | (17,765) | (17,765)
| At 1 July 2024 | 3 | 137,276 | 47,685 | 184,964
| Profit for the year | - | - | 8,954 | 8,954
| At 30 June 2025 | 3 | 137,276 | 56,639 | 193,918
| The notes on pages 5 to 10 form part of these financial statements.
Page 4

CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Caramore Properties Limited is a private company limited by shares and incorporated in England Its registered office is: 106 Lower Addiscombe Road Croydon Surrey CR0 6AD 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 5
CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  |
|  |  |  | Plant and machinery | - | 10% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 6
CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Change in accounting policies
During the year to 30 June 2024, Caramore Properties Limited changed the method of depreciating its plant and machinery from 10% on a reducing balance basis to ten years on a straight-line basis as this revised method better reflects the entity’s consumption of the assets over their useful lives.
4. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
Page 7
CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Freehold property | Long-term leasehold property | Plant and machinery | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 1,175,000 | 350,000 | 9,300 | 1,534,300
| At 30 June 2025 | 1,175,000 | 350,000 | 9,300 | 1,534,300
| Depreciation |  |  |  |
| At 1 July 2024 | - | - | 4,650 | 4,650
| Charge for the year on owned assets | - | - | 930 | 930
| At 30 June 2025 | - | - | 5,580 | 5,580
| Net book value |  |  |  |
| At 30 June 2025 | 1,175,000 | 350,000 | 3,720 | 1,528,720
| At 30 June 2024 | 1,175,000 | 350,000 | 4,650 | 1,529,650
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 24,456 | 26,538
|  | 24,456 | 26,538
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,259 | 15,638
|  | 14,259 | 15,638
Page 8
CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,842 | 11,558
| Other creditors | 165,199 | 164,768
| Accruals and deferred income | 2,449 | 7,493
|  | 170,490 | 183,819
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,161,014 | 1,161,030
|  | 1,161,014 | 1,161,030
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| YBS Loan | 1,161,014 | 1,161,030
|  | 1,161,014 | 1,161,030
| Details of security provided:
The Loan from Yorkshire Building Society is secured by a fixed charge over the company's assets which can be referred from MR01 filed at companies house. Page 9
CARAMORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 1,161,014 | 1,161,030
|  | 1,161,014 | 1,161,030
|  | 1,161,014 | 1,161,030
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (42,013)
| At end of year | (42,013)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Deferred tax on revaluation | (42,013) | (42,013)
|  | (42,013) | (42,013)
12. | Provisions
| At 30 June 2025
Page 10