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REGISTERED NUMBER: 12066717 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 30 JUNE 2025

| FOR

| EWD INVESTMENTS LIMITED

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

EWD INVESTMENTS LIMITED

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTOR: | Mr E W D Duncan

| REGISTERED OFFICE: | 61 Eastgate

| Beverley

| East Yorkshire

| HU17 0DR

| REGISTERED NUMBER: | 12066717 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

BALANCE SHEET

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 24,537 |  | 21,733 |  |

Investment property | 5 | 1,788,663 |  | 1,552,708 |  |

1,813,200 |  | 1,574,441 |  |

CURRENT ASSETS

Debtors | 6 | 25,000 |  | 25,514 |  |

Cash at bank | 1,332 |  | 2,115 |  |

26,332 |  | 27,629 |  |

CREDITORS

Amounts falling due within one year | 7 | 662,575 |  | 584,661 |  |

NET CURRENT LIABILITIES | (636,243 | ) | (557,032 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,176,957 |  | 1,017,409 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (643,620 | ) | (648,494 | ) |

PROVISIONS FOR LIABILITIES | (4,662 | ) | (21,977 | ) |

NET ASSETS | 528,675 |  | 346,938 |  |

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

BALANCE SHEET - continued

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 528,575 |  | 346,838 |  |

SHAREHOLDERS' FUNDS | 528,675 |  | 346,938 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 18 February 2026 and were signed by:

Mr E W D Duncan - Director

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| EWD Investments Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at 61 Eastgate, Beverley, HU17 0DR.

| The principal activity of the company is letting and operating of own or leased real estate.

| The presentational currency of the financial statements is 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 as modified by the revaluation of certain assets.

| Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Turnover

| Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

| All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on reducing balance

| Investment property

| The fair value of the investment properties has been considered by the directors through the use of observable market data for similar properties. The directors consider that the historical cost is a reasonable estimate of fair value.

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | 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 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 32,500 |  |

| Additions | 7,790 |  |

| At 30 June 2025 | 40,290 |  |

| DEPRECIATION

| At 1 July 2024 | 10,767 |  |

| Charge for year | 4,986 |  |

| At 30 June 2025 | 15,753 |  |

| NET BOOK VALUE

| At 30 June 2025 | 24,537 |  |

| At 30 June 2024 | 21,733 |  |

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 1,552,708 |  |

| Additions | 120,802 |  |

| Revaluations | 115,153 |  |

| At 30 June 2025 | 1,788,663 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,788,663 |  |

| At 30 June 2024 | 1,552,708 |  |

| The investment properties were valued by the director on an open market basis on 30th June 2025.

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2022 | 109,000 |  |

| Valuation in 2023 | (3,256 | ) |

| Valuation in 2025 | 115,153 |  |

| Cost | 1,567,766 |  |

1,788,663 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 25,000 |  | 25,514 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 29,493 |  | 27,684 |  |

| Trade creditors | - |  | 2,000 |  |

| Taxation and social security | 11,831 |  | 12,065 |  |

| Other creditors | 621,251 |  | 542,912 |  |

662,575 |  | 584,661 |  |

EWD INVESTMENTS LIMITED (REGISTERED NUMBER: 12066717)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 643,620 |  | 648,494 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 525,649 |  | 537,758 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 673,113 |  | 676,178 |  |

| The mortgage funding is secured against the respective property to which the loan relates.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the company owed its director 2025: 615,098 (2024: 538,160). The loan is free from interest and repayable on demand.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr E W D Duncan.