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REGISTERED NUMBER: 08621348 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

SMALLHOLDINGS UK LIMITED

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 5 |

Chartered Accountants' Report | 8 |

SMALLHOLDINGS UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | J D Collins

| J Gilbert

| REGISTERED OFFICE: | 29 Welbeck Street

| London

| W1G 8DA

| REGISTERED NUMBER: | 08621348 (England and Wales)

| ACCOUNTANTS: | Ward Divecha Limited

| Chartered Accountants &

| Statutory Auditors

| 29 Welbeck Street

| London

| W1G 8DA

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 194,000 |  | 194,000 |  |

Debtors | 4 | - |  | 268 |  |

Cash at bank and in hand | 180 |  | 296 |  |

194,180 |  | 194,564 |  |

CREDITORS

Amounts falling due within one year | 5 | 111,065 |  | 111,094 |  |

NET CURRENT ASSETS | 83,115 |  | 83,470 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 83,115 |  | 83,470 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 100,000 |  | 100,000 |  |

NET LIABILITIES | (16,885 | ) | (16,530 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 79,041 |  | 79,041 |  |

Retained earnings | 8 | (95,926 | ) | (95,571 | ) |

SHAREHOLDERS' FUNDS | (16,885 | ) | (16,530 | ) |

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 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.

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

BALANCE SHEET - 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.

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

BALANCE SHEET - continued

31 MAY 2025

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2026 and were signed on its behalf by:

J D Collins - Director

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Smallholdings UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| Stocks

| The Company is holding land as stock. Stock is valued at the lower of cost or net realisable value.

| 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.

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Trade and other creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as creditors falling due within one year if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as creditors falling due after one year.

| Trade creditors are recognised at the undiscounted amount owed to the supplier, which is normally the invoice price.

| Trade and other debtors

| Trade debtors are amounts due from customers for services provided in the ordinary course of business. Trade debtors are recognised at the undiscounted amount of cash receivable, which is normally the invoice price, less any allowances for doubtful debts.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 268 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 107,918 |  | 107,647 |  |

| Other creditors | 3,147 |  | 3,447 |  |

111,065 |  | 111,094 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 100,000 |  | 100,000 |  |

SMALLHOLDINGS UK LIMITED (REGISTERED NUMBER: 08621348)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 79,041 | Ordinary | £1 | 79,041 |  | 79,041 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | (95,571 | ) |

| Deficit for the year | (355 | ) |

| At 31 May 2025 | (95,926 | ) |

9. | RELATED PARTY TRANSACTIONS

| As at 31st May 2025, Linksfield Estate Limited owes -£332 (2024 £268) to Smallholdings UK Limited. Also the company owes Clarendon Equity Limited £107,586 (2024: £107,647).

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SMALLHOLDINGS UK LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smallholdings UK Limited for the year ended 31 May 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Smallholdings UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Smallholdings UK Limited and state those matters that we have agreed to state to the Board of Directors of Smallholdings UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smallholdings UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Smallholdings UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Smallholdings UK Limited. You consider that Smallholdings UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Smallholdings UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ward Divecha Limited

Chartered Accountants &

Statutory Auditors

29 Welbeck Street

London

W1G 8DA

24 February 2026