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REGISTERED NUMBER: SC826919 (Scotland)

Report of the Director and

Unaudited Financial Statements

for the Period 24 October 2024 to 31 May 2025

for

JDM Investment Estates Ltd

JDM Investment Estates Ltd (Registered number: SC826919)

Contents of the Financial Statements

for the Period 24 October 2024 to 31 May 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 5 |

JDM Investment Estates Ltd

Company Information

for the Period 24 October 2024 to 31 May 2025

| DIRECTOR: | Mr John Docherty Martin

| REGISTERED OFFICE: | 29 Lonmay Place

| Panorama Business Village

| Glasgow

| G33 4ER

| REGISTERED NUMBER: | SC826919 (Scotland)

| ACCOUNTANTS: | Wallace White Accountants

| 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

JDM Investment Estates Ltd (Registered number: SC826919)

Report of the Director

for the Period 24 October 2024 to 31 May 2025

The director presents his report with the financial statements of the company for the period 24 October 2024 to 31 May 2025.

INCORPORATION

The company was incorporated on 24 October 2024 .

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of property investment.

DIRECTOR

Mr John Docherty Martin was appointed as a director on 24 October 2024 and held office during the whole of the period from then to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr John Docherty Martin - Director

16 February 2026

JDM Investment Estates Ltd (Registered number: SC826919)

Balance Sheet

31 May 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 1 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| SHAREHOLDERS' FUNDS | 1 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 16 February 2026 and were signed by:

Mr John Docherty Martin - Director

JDM Investment Estates Ltd (Registered number: SC826919)

Notes to the Financial Statements

for the Period 24 October 2024 to 31 May 2025

1. | STATUTORY INFORMATION

| JDM Investment Estates Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The company was dormant throughout the period ended 31 May 2025.

| Taxation

| Taxation for the period 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 balance sheet date.

| 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 period 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 period was 1 .

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

£ |

| Other debtors | 1 |  |

JDM Investment Estates Ltd

Report of the Accountants to the Director of

JDM Investment Estates Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 May 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

16 February 2026