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REGISTERED NUMBER: 05455098 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 31 MAY 2025

| FOR

| MODOSTA LIMITED

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MODOSTA LIMITED

COMPANY INFORMATION

for the Year Ended 31 May 2025

| DIRECTOR: | Mr A S Clark

| REGISTERED OFFICE: | Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

| REGISTERED NUMBER: | 05455098 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

BALANCE SHEET

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 280,000 |  | 260,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 84 |  |

Cash at bank | 905 |  | 1,572 |  |

905 |  | 1,656 |  |

CREDITORS

Amounts falling due within one year | 6 | 251,179 |  | 257,189 |  |

NET CURRENT LIABILITIES | (250,274 | ) | (255,533 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 29,726 |  | 4,467 |  |

PROVISIONS FOR LIABILITIES | 22,530 |  | - |  |

NET ASSETS | 7,196 |  | 4,467 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 7,194 |  | 4,465 |  |

7,196 |  | 4,467 |  |

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.

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

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.

The financial statements were approved by the director and authorised for issue on 23 February 2026 and were signed by:

Mr A S Clark - Director

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Modosta Limited is a private company, limited by shares and incorporated and domiciled in England. It has its registered office at Beckside Court, Annie Reed Road, Beverley, East Riding of Yorkshire, HU17 0LF..

| The principal activity of the company is that of the letting of a property.

| 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.

| 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.

| Investment property

| Investment property is included at fair value. Movement in fair value is recognised in the income statement. Deferred taxation is provided on these gains/losses at the rate expected to apply when the property is sold.

| 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.

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 260,000 |  |

| Revaluations | 20,000 |  |

| At 31 May 2025 | 280,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 280,000 |  |

| At 31 May 2024 | 260,000 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2024 | 70,120 |  |

| Valuation in 2025 | 20,000 |  |

| Cost | 189,880 |  |

280,000 |  |

| The directors review investment properties annually and consider the valuation to be fairly stated.

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

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 84 |  |

MODOSTA LIMITED (REGISTERED NUMBER: 05455098)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 May 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 490 |  | - |  |

| Other creditors | 250,689 |  | 257,189 |  |

251,179 |  | 257,189 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the company owed its director £249,309 (2024: £255,809). The loan is free from interest and repayable on demand.